iPod-Killer: Dell Throws in the Towel

It is now official, after stopping business around its hard drive-based MP3 player models, Dell has ended flash memory-based MP3 players. The reason is probably linked to the rather lower than expected financial results of Dell, the computer giant has decided to focus on its original business (cheap PCs).
From this adventure, Dell has learned that offering an aggressively priced MP3 player by just assembling electronic components does not turn this product into a blockbuster.
Will Microsoft forthcoming MP3 player models be more successful in competing with iPods?