Is Dell Working on a Smartphone?

According to recent rumors going around, Dell is currently working with Foxconn Group for the development of a handheld device. Unfortunately, these rumors about a Windows-based smartphone is yet to be confirmed by either party. According to Neil Mawston of Strategy Analytics however, it's logical for Dell to jump in on the phone development bandwagon. If you remember, we reported of another rumor involving Dell and Google before. Both camps refuted the report, but perhaps there's a basis for that after all. Analysts say that for Dell to succeed, they should develop a technology which could compare to the iPhone. I say make something that surpasses it altogether. Or perhaps make a better job advertising the phone than Apple did.