Dell is planning things in the mobile audio device space again, and this time its apparently called Zing, an acquisition Dell made earlier this year. Word is that Dell will not make the Microsoft mistake and lump in with PlaysForSure, but will instead build a new digital media network. Dell’s aim is to bring a wide range of mobile media devices. It will be interesting to see what Dell comes up with, but rest assured that Apple isn’t resting on its laurels. So far, the Cupertino megalith has been able to preempt every single one of its competitors efforts to derail the mighty iPod. Time will tell, but you can read more about it at Business Week.

written by Tyler Regas