Dell has decided to come back to the MP3 player market.

However, the company has not disclosed much information about its plans.

Several Dell functionaries said that the company has been creating a digital music player, which will hit market by September.

The company also said that the device would cost below $100.

Introducing the player together with an online download service and related software would be part of a plan that Dell Chief Executive Michael Dell hopes will take the company into a wider range of consumer markets than it has served earlier.

The new device would connect to online music services through a Wi-Fi Internet connection.

Dell first entered the music market in 2003 with a line of MP3 players, but it failed. It withdrew from the music-player market after its DJ Ditty player failed to make major inroads.

This time, if the company goes ahead with the music player, the policy is totally different, Michael Tatelman, Dell's vice president of consumer sales said.

In place of simply selling a piece of hardware tied to someone else's music service, as it did in 2003, Dell is working on software for a variety of portable PCs, which will permit users download and systematize music and films from a range of online sources.