Dell today officially stepped into Panasonic’s turf by unveiling a Starting at $3,899, the 14.1-inch laptop is available with a variety of dual-core Intel Core 2 Duo processors as fast as 2.4 GHz, includes an 80GB hard drive and can be equipped with as much as 4GB of RAM. Dell claims that not only the new Latitude offers 23% more system performance than its Toughbook counterpart, it also offers up to four times the graphics speed.