Although “all will be revealed” at Mobile World Congress in just a few short weeks, it doesn’t mean the speculation cannot begin. A new device, RM-860, has shown up in two places to validate its existence.
The first spot is on Elbert Perez’s Occasional Gamer site. Perez makes numerous high quality Windows Phone games and he happens to record which devices use his wares. That info is then shared publicly on his website.

In of itself that just tells us there is a new Windows Phone but that info can and has been faked in the past. However, the data can be cross-referenced on Nokia’s own servers via Navifirm under ‘Quality Assurance’ and sure enough RM-860 is visible there as well, confirming its legitimacy.
Not much else can be gleaned from the information. The RM-860 designation does not indicate that this is an “800 series” device as the Lumia 920 is a RM-820 in Nokia’s system and the Lumia 505 is RM-923, so nothing should be inferred from that evidence.

All we can say at this point is this device is aimed at the US market (“nam_usa” is for North America), it runs Windows Phone and it’s not listed in Nokia’s normal Nokia Care Suite for firmware, making this a in-testing device.
Nokia is rumored to be announcing numerous new Lumias in Barcelona next month, including the 'EOS', 'Catwalk' and 'Laser', which may include a high-end PureView camera and aluminum body.
via wpc
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