The analyst, research2guidance, has released its latest report on the apps market, Solutions for Developers and Publishers to Reduce Development Costs and Time to Market.

The report notes that today, almost every third app store user owns an Android phone, and that within just under a year and a half, Android leapt from 2 per cent to 28 per cent market share in mid-2011. In 2008, Apple‘s users made up 74 per cent of the total smartphone app store user base, but this figure dropped to less than 40 per cent in Q2 2011.

The report predicts that by the end of 2011, Android Market will have as many users as Apple’s App Store. It notes also that the smartphone app market monopoly is continuously transforming into a duopoly. Both platforms together comprise nearly two thirds of all potential smartphone application users, leaving all other platforms as niche players.

But while Android has overtaken Apple in terms of smartphone user numbers, the report concludes that “Apple still wins over Android”. This is because the Apple App Store user base is also fuelled by millions of iPod Touch users and a successful iPad spread. To date, Apple has shipped over 240m smart devices, including iPhones, iPod touch and iPads, leaving Android behind with 170m  cumulative device shipments.

There‘s more information about the report here.