The new touch-based web browser, aptly called Opera for Tablets isn’t expected to make it to the iPad as Apple’s app guidelines prevent software form executing its own code. Simply put, Java Script interpreters and other low-level tools that are needed to build a web browser are forbidden.

As of yet,  Opera hasn’t released much in the way of details about the new browser, but judging by the video bellow — which features smooth scrolling and zooming, two things you won’t find in Opera Mini for the iPhone — it appears to be a real web browser.

Opera has promised more details, as well as a demo unit for testing at CES, which begins January 6.