Speaking Tuesday in Japan, CEO Michael Dell suggested his company is working on either a smartphone or a mobile Internet device, according to an IDG News Service :

"We already have agreements with many mobile carriers around netbook devices, so it wouldn't be unreasonable to expect that we would have smaller mobile Internet devices or smartphones in the future."

The statement seems to contradict an earlier report from Kaufman Bros. analyst Shaw Wu, who said Dell's planned smartphone was rejected by cell carriers, which deemed the device too dull to compete with stylish and popular handsets such as the , , , and .

It's feasible that Dell's first attempt at building a smartphone was truly lame, but that the company has multiple efforts under way. Whatever the case, it's obvious that Dell wants into the wireless market in a big way. Recent rumors even have it making a play for smartphone maker Palm, which is readying its highly anticipated handset for launch.

Another sign that Dell's smartphone isn't dead comes from the Commercial Times in Taiwan. The newspaper reports that Dell has placed an order with electronics contract manufacturer Hon Hai Precision Industry Co. to build smartphones. Michael Dell declined to comment on that report, according to IDG News.