Dell_CEO_Reuters.jpgAfter several years of releasing mediocre MP3 players in a halfhearted attempt to beat Apple’s iPod, Dell called it quits in 2006. But now the company is taking another crack at the MP3 player market. Reuters reports that several Dell officials said the company has been testing a digital music player that could go on sale as early as September.

It’s a bold move. Not only has Dell failed at this in the past, but notable stalwarts Microsoft and Sony have also succumbed to Apple. Sony basically handed the Walkman market to Apple after Sony was unable to come up with a competitive product for the digital music revolution. Microsoft is still trying with the Zune, but they’re not getting any traction.

There’s not much special about Dell’s new player, according to anonymous sources—it will feature a small navigation screen, basic controls, a price under $100, and—perhaps the only potential stand-out feature so far—a built-in Wi-Fi radio, which Microsoft has squandered in the Zune but Dell could perhaps make better use of.

(Image credit: Rick Wilking/Reuters)