Apple could also offer some smart protection for its smaller iPad when it launches tomorrow, a new report alleges. As you’re aware, Apple is currently offering polyurethane and leather Smart Cover cases for the current 9.7-inch iPad 3 and iPad 2, priced at $39 for the polyurethane version. If you want leather, that’ll be a $30 extra. Per this new price list which surfaced this morning, Apple-branded covers for the iPad mini should also retail at $39. Part numbers also indicate a possible brand new iPad protection product…

9to5Mac editor Seth Weintraub has the story:

Along with the iPad Mini pricing we received over the weekend, we also received a number of separate parts priced at $39 US which have similar SKUs as Apple’s Smart Cases and Smart Covers.

While not positive on the veracity of the cited price list, the author goes on to note that these stock-keeping units (SKUs) fit in the lineup, with the numbers indicating they will be available in a variety of colors. It’s also possible the new SKUs represent refreshed cases for existing iPads instead for their iPad mini counterparts.

Notice the same color codes: DG = dark grey, LG = light grey, P = pink, G = green, B = blue. The only mystery is an SKU labeled MD828FE/A, which could indicate an entirely new case.

Perhaps something aimed at students, given the iPad mini’s alleged focus on education?

The same blog previously leaked an alleged price list suggesting the iPad mini will start at $329 in the United States.

As for the Smart Cover cases, I think Apple has no reason to keep these exclusive to full-sized iPads.

On the other hand, it’s a tad surprising that Smart Cover products for both the 9.7-inch and 7.86-inch iPad would cost the same.

What do you think?