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Back in 2003, Dell launched the Dell Digital Jukebox – also known as Dell DJ – with a little help from the folks at Creative. Though the devices actually had good sound quality and long battery life (but also uninspiring designs and tricky controls), production was inevitably stopped in 2006 due to poor sales in a market dominated by the iPod. Not having learned its lesson, however, Dell is reportedly poised to take on Apple one more time.

With countless companies having tried and thus far failed to dethrone Apple’s iPod, it will be interesting to see what strategy Dell has in store. Apparently, Dell will launch some small (presumably) flash based units with Wi-Fi capabilities that will enable users to download and organize music and movies from “various online sources” – its Zing acquisition may play a role here. Also worth noting is that, according to reports, the device is likely to be priced in the sub-$100 range.