Can the PC maker beat off the iPod.
Dell is planning a return to the media player market according to Dell officials quoted in the Wall Street Journal.
Dell launched its first media player in 2003 but sales were disappointing and the company withdrew from the market in 2006 after failing to get a significant market share.
Michael Tatelman, Dell's vice president of consumer sales, told the paper that the company was planning a sub-$100 media player that comes with Wi-Fi built in.
Users will be able to download music direct to the device and software will be built into the company’s computers to manage the tracks.
The company will have a tough job to break into the market. According to NPD Apple has over 70 per cent of the media player market, with SanDisk second at 11 per cent and Microsoft’s Zune player with 4 per cent.
However, Dell may be stealing a few ideas from Apple. The player will use software from Zing, a company started by an ex-Apple employee that Dell bought last year.