According to Taiwanese DigiTimes, Dell is expected to return into the Windows Mobile market again, after the company axed its Axim-line of Windows Mobile Classic Pocket PCs last year.
Taiwanese market sources indicates that Dell may team up with Foxconn Electronics to develop Windows Mobile-based handheld devices, including GPS PDAs and smartphones
Dell has been reorganizing its team for handheld devices since it hired Ron Garriques, a former executive vice president at Motorola in charge of its cell phone division, in early 2007.

According to Taiwanese DigiTimes, Motorola is committed to continue its Windows Mobile handsets while cuttings costs the same time. To do so, Motorola recently contacted Taiwanese OEMs to restart the outsourcing for its 3.5G smartphones to reach a retail price of US$ 350. According to DigiTimes, contacted OEMs includes Compal Communication, Chi Mei Communication Systems (CMCS) (which developed and manufactured the Motorola MPx220 Windows Mobile 2003 Smartphone before) and Arima Communications, while the earliest shipments are expected to be out in the second quarter of next year, DigiTimes' sources added.

DigiTimes Taiwan is reporting about a mysterious cell phone from Chi Mei Communication Systems (who is also rumored to manufacture Motorola's first Microsoft Smartphone) which is also rumored now to become the Motorola's second Windows powered Smartphone:

Many people have speculated that one of Motorola's two secret weapons will be a Microsoft Windows Powered Smartphone made by Taiwan’s Chi Mei Communication Systems (CMCS). The CMCS "Beethoven" smartphone was approved by the US Federal Communications Commission (FCC) last month. It is a camera-less, antenna-less clamshell design based on an OMAP reference design from Texas Instruments (TI).

The US Federal Communications Commission (FCC) has recently granted Chi Mei Communication Systems its approval for its Microsoft Windows Powered Smartphone. The handset, codenamed Beethoven, may be launched by Motorola in the third quarter.

Sources say that the CMCS Smartphone is based on Texas Instruments (TI) OMAP 510 reference design and may be geared towards corporate usage.

PPCW.Net has received a couple of new photos of the next coming clam-shell Microsoft Smartphone developed by Chi Mei Communication Systems Taiwan which is rumored to become the first Windows Powered Smartphone from Motorola.

So far no more details about Bluetooth support, etc is given but according to other sources I've contacted, Bluetooth isn't included. :-(
As included accessories an Earphone with remote controller, a switching charger and a USB data cable is planed; no words about a cradle.

Do you remember the Texas Instruments reference design called "WANDA" which was introduced earlier this year on CTIA Wireless?

It's a family of concepts for integrating wireless into the chipset and also include a tri-wireless PDA concept design which integrate TI's wireless LAN, Bluetooth, and GSM/GPRS technologies for simultaneous voice calls, wireless web access and personal area networking.

According to DigiTimes, BenQ has finished developing a GSM/GPRS/W-LAN PCMCIA card and expects to launch it under its own-brand name next month.

The device, codenamed W10, supports GPRS tri-band (900/1800/1900MHz frequencies). In addition to GPRS, The W10 card also supports 802.11b wireless connectivity.