As far as portable music devices go, the iPod is pretty close to perfect. It's easy to use, even easier to transport, and it's so damn pretty. All that, combined with Apple's marketing magic, have resulted in the iPod becoming the only game in town when it comes to digital music devices.

That's no stopping Dell, however, from taking [another] stab at swiping some of the iPod's market share. That's right, news broke today that the PC-maker is planning on launching a digital music player. This is a second effort for Dell. As you may remember, they crashed and burned with their last attempt to inch in on the iPod. Hard.

This time they say they're coming back with a revamped business plan: instead of coming out the iPod with a newer/sleeker/prettier toy, they plan to offer software in the device that will allow users to download and organize music, movies, and other content from a variety of places online—not just one source. That stands in direct opposition to Apple's model, where online music and videos are only sold through iTunes. Word is that the Dell device is also going to be sold on the cheap—for less than $100 a pop. Despite that, Dell is quick to point out that it's not about selling an MP3 player that's just cheaper than an iPod—they're trying to create a product that integrates their software with a flexible product. It's a strategy, people.

While it's a new approach for Dell, is this new attack plan really enough to coax the white ear buds out of consumers' ears? Frankly it strikes us that nothing short of a device that plays music and works like a jet pack could convince us to swap our Nano for something else. Although...we possibly could be convinced to defect if someone made a cute device with excellent battery life (and why, by the way, hasn't someone done that yet?)

What about you?