“What’s that smell, Dell?” Rick Aristotle Munarriz asks over at The Motley Fool. “It’s the scent of failure, but I don’t expect Michael Dell to notice it.”

“Sources are telling the paper that the company has produced prototypes, leaning on the mobile operating platforms of both Microsoft and Google,” Munarriz writes.

“If I were you, I wouldn’t be waiting breathlessly for an iDell, a Dell Bell, or a DellBerry,” Munarriz writes. “It’s just not going to happen. The Journal also wrote that Dell was ready to reenter the portable media player market last summer. Those plans were apparently scrapped, and it’s easy to see why. Dell failed in that space a few years earlier when the Dell DJ and Dell Ditty were rendered irrelevant in a world of iPods.”

Munarriz writes, “Why does Dell believe it has a chance in the high-end wireless market? Research In Motion is in too deep and Apple is way too cool… Why even bother with the belly flop, Dell? There’s no open space in the busy pool for you to land.”

Full article here.