BenQ might have pulled out of the mobile phone market last year, but that hasn't stopped the company showing its prototype Mobile Internet Device (MID) at CES in Las Vegas.

The new device, which looks like a direct competitor to the Nokia N700 and N800 devices, will offer internet access on the go via a HSDPA or Wi-Fi connection.

Sporting a large 4.8 inch touch screen, the device uses the Intel Menlow platform that promises to give users a "full interactive Internet experience anytime, anywhere, fulfilling every need for a true mobile lifestyle".

The MID class of products as Intel is calling it, has been designed to offer those who want the power of an Ultra Portable PC, but in an even smaller form factor.

According to Intel, this means a move back to a PDA style unit with a touchscreen 5-inches or less.

According to BenQ, it's customers "have increasingly sophisticated and complex needs to fulfil their increasingly mobile lifestyle”, and MID plans to fulfil those needs.