Don't hide it. We all share the same moment of reflection accompanying any $500+ smartphone purchase: "Man, I could really use a cheap, new Axim right about now." Say it loud boy, 'cause you might be in luck if DigiTimes' sources are to be believed. According to the Taiwanese rumor rag, Dell is set to "resume its handheld device business" with a focus on Windows Mobile, not Android as previously rumored (though we'd be nuts to rule that out). Sources claim that Foxconn (not Quanta) is preparing to accept handset orders from Dell who is busy organizing its handheld device team under Ron Garriques, the executive VP Michael Dell hired away from Motorola's cellphone division in early 2007. Of course, the industry stood shaking in its Palm OS boots the first time Dell entered the handheld market in 2002 -- a "Palm killer" as Dell's inexpensive and bulky Pocket PCs were then hailed. Now, with Palm all but dead, Dell would enter an entirely different marketplace dominated by premium handsets from the likes of RIM, HTC and that upstart from Cupertino. Following ASUS' resurgent WinMo offerings unveiled at CeBIT and Acer's recent acquisition of E-Ten, we're pretty sure Michael Dell isn't just looking on from Round Rock, fiddling.