The Dell smartphone rumor has been around a long time and its coming back stronger than ever. According to Engadget, Dell might unveil a Dell smartphone (dPhone?) as early as next month at 3GSM or Mobile World Congress. Engadget also independently reports that a noteworthy amount of Dell execs carry G1's with them so it may be a hint at what's to come. Also in the rumor is that S60 (Nokia) might be in the mix for the honor to run on the dPhone.
Personally, we think these rumors are fun yet a little bit useless. It's kind of like the Zune Phone rumor that keeps popping up, yeah, maybe Dell and Microsoft are looking at making smartphone hardware but the smartphone market is becoming so competitive that they'd have to pour a ton of money to be even successful. We'd love to see more Android hardware but in the mean time, we'll wait a month to see if this really happens.