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Well, remember the empty rumors of the Quantra made Dell Handset coming last year? Didn’t think so. Well, I took those rumors with a grain of salt, so i’ll take these with some too. Don’t get me wrong, I would so love for Dell to jump back in, but I am not counting on it.

Dell reportedly plans to resume its handheld device business and the company may team up with Foxconn Electronics (Hon Hai Precision Industry) to develop Windows Mobile-based handheld devices, according to market sources in Taiwan.

Dell has been reorganizing its team for handheld devices since it hired Ron Garriques, a former executive vice president at Motorola in charge of its cell phone division, in early 2007, the sources indicated.

Dell apparently has accelerated its move towards the handheld device segment following Acer’s recent announcement of acquiring Taiwan-based smartphone maker E-Ten Information Systems, the sources added.

Foxconn, an important partner for Dell, is also reportedly recruiting talent from other Taiwan-based handset makers in preparation for accepting orders from Dell, the sources pointed out.

 Source: Digitimes via Engadget Mobile