It has been almost two years since Dell’s last shot at the portable audio player market and it didn’t go well to say the least. In a nutshell, one little word with four little letters basically spoiled its plans. Here we are two years later and it looks like Dell is going to be taking another crack at the market that wasn’t at all eager to embrace it in the past. According to the Wall Street Journal however, there may be a bit of a twist this time. First of all DRM is no longer a barrier. As we know, DRM has pretty much been ditched in an effort to loosen the iTunes stranglehold on the digital download domain. Secondly, we have a reported price point in the sub-$100 range. While there is currently no word on how many sizes / models Dell is currently working on, there will be a model available for less than $100; an attractive price point indeed. Then we have the nature of the player itself. Apparently it will be aimed at Dell’s own subscription service as opposed to user libraries. Comes With Music competitor? With all that said, apparently Dell is shooting for a September release which might not work out so well for them (again) if the iPod Touch rumor turns out to be true.