Ever since Michael Dell returned as CEO of the company last year, we keep hearing about numerous changes taking place that hope to set the manufacturer back on the same success track it enjoyed many years ago.

You may recall the Dell Axim PDA line that was introduced in 2002 and just discontinued last April. During these years Dell innovated on the handheld market, offering mainstream Windows-based Pocket PC Devices at attractive prices. The product design remained stagnant however and that was likely the reason for its dismiss. Now the company seems to be planning a comeback for which it is looking to partner with Foxconn Electronics, though neither company has confirmed such rumors.

After watching the success of the iPhone and Blackberry devices, Palm is not alone to lament, as many other PDA manufacturers including Dell missed a big opportunity on a market that was just sitting there to be discovered.