Dell does pretty well for itself in the PC market, sure, but when the company first attempted to crack into the digital audio player market, back in 2003, it failed to make much of a splash, despite the fact that the market was already pretty well in place. Dell backed out three years later, only managing to grab about three-percent of the market place.

According to The Wall Street Journal, Michael Dell and co. are ready to test the waters once again, with new player that may be available as early as September. Dell, who spoke with WSJ about the player, currently being referred to as The Zing [no, that's not a Zing, at left], was quick to point out the differences between it and that other MP3 player currently dominating things around these parts.

Zing, he said, will be used as a basis for an entire line of new consumer PCs and other products. That lineup, Mr Tatelman said, will give customers access to whatever source of music or movie content they want, "rather than being dictated by a device and a single service."

Zing is actually the name of a company purchased by Dell, last year.

So, if the iPod isn't the model of success for the Zing, what is? Perhaps another four letter word beginning with a "Z"?