While it will be neat to see what Dell's MP3 player looks like, I can almost guarantee that it won't compare to some of the new devices coming out, or even the ipod. There are already many different HDD players to fit just about anyone's needs. Examples:
Low Price, Good Features:
Creative Zen NX ($250).
Fairly Low Price, Great Features:
Creative Zen ($300).
Mid Priced, Fairly Good Looking, Rich in Features:
Rio Karma ($399)
High Priced, Good Looking, Rich in Features:
Apple iPod
I know I missed some of the other mp3 players, like the new one coming out from phillips, but you get the jist of it. There are already many quality devices out there, and unless dell delivers something in the sub $200 range, or something with incredible features (doubtful), I have a feeling this is going to be a flop for them.