You could almost use the rumors that Dell are planning to return to the smartphone business to tell the time, so regular does the story resurface.  After suggestion from Marketing Week back in January that the company was considering partnering with Google to produce an Android-powered handset, DigiTimes are now crediting “market sources” in Taiwan for the news that Dell are intending to release Windows Mobile-based smartphones.  With manufacturing, apparently, by Foxconn Electronics, the partnership would be the culmination of restructuring at Dell since it hired ex-Motorola exec Ron Garriques in early 2007.

Supposedly ASUS’ acquisition of E-Ten Information Systems has spurred Dell on to fast-track its programme; Foxconn have also started to recruit mobile device expertise from other handset manufacturers in preparation for the Dell orders.  Devices are rumored to include GPS PDAs and smartphones.

Dell and Foxconn are yet to comment.