Industry rumors are suggesting that Dell might be partnering with Google for its planned return to the mobile device business, releasing a cellphone based on the Android platform that Google – along with other members of the Open Handset Alliance – have developed as a way to leverage the search giant’s online applications in the growing mobile market.

“It makes sense for Dell to have a high-profile entry back into the market because its last effort with PDAs pretty much flopped”Neil Mawston, Director of wireless device strategies, Strategy Analytics 

However, while the prediction is that an announcement regarding the collaboration will be made at the 3GSM conference next month, Google are denying the prospect of any such deal.