Dell has apparently been hard at work over the last few months on an iPod rival that's due to launch within weeks.
The Wall Street Journal has it on good authority that the company has been busy testing a digital music player, according to "several" Dell officials.
The player is said to feature a "small navigation screen and basic button controls" and would offer Wi-Fi connectivity to allow wireless downloads.
Dell is apparently also working on software for a range of "portable PCs" that will let users download and organise music and movies from various online sources.
Dell has previously tried its luck in the portable media player market in the States will its Creative-made range of various "DJ" branded products that were not a success and were since discontinued.
The WSJ says Dell would price to player at less than $100 - so less than £50 for the UK market. We will keep you informed.