According to the Taiwan based Digitimes website, Dell may be considering re-entry into the PDA market or more precisely the smart phone, GPS based device market:
Dell apparently has accelerated its move towards the handheld device segment following Acer's recent announcement of acquiring Taiwan-based smartphone maker E-Ten Information Systems, the sources added.
Foxconn, an important partner for Dell, is also reportedly recruiting talent from other Taiwan-based handset makers in preparation for accepting orders from Dell, the sources pointed out.
Although two affiliated companies under the Foxconn Group – Chi Mei Communication Systems (CMCS) and Mobinnova – have already landed smartphone orders from other handset vendors, Dell is expected to team up directly with Foxconn for the production of handheld devices, including GPS PDAs and smartphones, the sources added.
http://www.digitimes.com/news/a20080319PD206.html