Time Inc plans to make all 21 of its magazines, including Real Simple and Entertainment Weekly, available on leading tablet computers by the end of the year, the publishing arm of Time Warner said on Wednesday.

The company's top four titles - People, Sports Illustrated, Fortune and Time -- are already available on Apple Inc's iPad and other similar devices.

Time Inc has sold 600,000 single copy digital editions thus far. By comparison, the company has 28 million print subscribers.

It says it will be the first U.S. publisher to have all of its magazines available to tablet users.

The move is part of a wider strategy at Time Warner to charge a single price for its content. For its magazines, it means a subscriber to People gets both the print edition plus

access to the digital version for a single subscription charge.

While consumers can buy single copy editions straight through the tablet stores, if they desire a subscription they must go through the title's web site.

The magazine applications for all of Time Inc's titles will be available on Apple's iPad, Google's Android Marketplace, Hewlett-Packard's TouchPad, Barnes & Noble NOOK Color and Next Issue Media's store.

Time Warner reported this morning that second quarter revenue at its publishing division rose 3 percent as subscription revenues rose.

(Reporting by Jennifer Saba; Editing by Derek Caney)

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