The (usually reliable) folks at DigiTimes report that Dell may be ganging up with FoxConn in order to produce new Windows Mobile powered handsets. DigiTimes claims that the recent aquisition of E-Ten by Acer has played a big role in accelerating the process; as has the recent hire of Ron Garriques from Motorola’s cellphone division.

As already said - all information is very shady at the moment…but I feel that Dell finally saw that the Axim line was too good to abandon for good…

P.S. The gang-up with FoxConn could very well prove my pet theory that Dell never really wanted to abandon the market, but was forced to do so by its OEMs.