It could well be argued the Dell pioneered computing for the masses with affordable PCs for everyone straight from the manufacturer cutting out the middle man and his margin. However, with ultra-cheap laptops being offered by just about everyone, it looked to be getting a bit left behind. But this seems no longer the case as the company was forced to lift the kimono on its new range of tiny computers with ickle prices to match. 

It would seem that as Asus' Eee PC has become a runaway success (click here for our Asus Eee PC review) everyone else has had to dip their toe (HP, Acer, MSI, et al.) into the ultra-mobile PC market. The PC itself appear to sport a VGA out, Ethernet and a USB port. It should also come with wireless connectivity (well it should, shouldn't it?) and the now familiar glossy cover with a choice of colours.

We'd also guess that the PC will contain Intel's new svelte low-cost, low-power Atom processor, 1GB worth of memory and a old school disk drive with Windows XP Home as the OS.

The laptop was spotted by the eagle eyes of tech website Gizmodo. Apparently Michael Dell just happened to be wondering around at the All Things Digital Conference with the thing under his arm. According to the official Dell blog the device is perfect "for the next billion internet users."

The device is expected to get its official unveiliing at the Computex show in Taiwan next week.

Pictures on next page.