Information Week Magazine kind of believed that Google is currently working with Dell in releasing the first Android Phone.

Director of Strategy Analytics Neil Mawston, being quoted in Marketing Week, pretty much hits the nail on the head. He said: "It makes sense for Dell to have a high-profile entry back into the market because its last effort with PDAs pretty much flopped." The Axim line of Pocket PCs were priced well, but failed to compete with HP's more enterprise-worthy hardware.