Speaking at the IFA trade show in Berlin, Samsung CEO Choi Gee Sung addressed rumors Samsung was in talks to purchase WebOS.  Choi Gee Sung said Samsung would ‘never’ purchase WebOS from HP according to a report from Bloomberg.

While it seems to make a good fit, Samsung does have its own operating system, along with selling phones with Android and Windows Phone 7.

So it would seem that if there are any talks with HP about WebOS, it may be limited to licensing WebOS to sell on their phone hardware.