Is Dell Computer getting ready to enter the handheld market? A new report from market researcher ARS speculates that the PC giant is getting ready to place an order with a contract manufacturer in Taiwan. The report says Dell's systems will likely be based on Microsoft's Pocket PC software. Cody Pinkston, a spokesman for Dell's client products group, said the company doesn't comment on rumors or unannounced products. However, he acknowledged that Dell is "always looking at emerging technology and business opportunities," although there was "no specific team" looking at the handheld market.
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