Dell is planning on launching a frontal assault onto Apple. What else can explain the recent news of Dell planning a smartphone. While that news was difficult to digest , this one is that Dell has been working on a music player for the past few months which should give tough competition to the Apple iPod. Critics however have been quick to draw comparisons between Dells player and Microsofts Zune. Microsoft also made big claims of making inroads into Apples fanbase with their player.

However things fizzled out soon after launch and the Zune never did reach big numbers.

The music player which Dell has been testing features a small navigation screen and basic button controls to scroll through music play lists. Neither is this Dells first foray into the music market. Dells DJ ditty player was a major flop show when it came out in 2003.

However Dell is hoping things are different this time around. In addition to the hardware, Dell is also working software for a range of portable PCs that will let users download and organize music and movies from various online sources. It would connect to online music services via a Wi-Fi Internet connection, and Dell would likely price the model at less than $100.

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