Dell is planning a return to the media player market, according to company officials quoted in The Wall Street Journal.

The vendor launched its first media player in 2003, but sales were disappointing and Dell withdrew from the market in 2006 after failing to get a significant share.

Michael Tatelman, vice president of consumer sales at Dell, told the paper that the company is planning a sub-$100 media player that comes with Wi-Fi built in.

Users will be able to download music direct to the device, and software will be built into the company's computers to manage the tracks.

Dell will have a tough job breaking into the market. Apple has a 70 per cent share, according to market research firm NPD Group, followed by SanDisk with 11 per cent and Microsoft's Zune player with four per cent.

However, Dell may be stealing a few ideas from Apple. The player will use software from Zing, a company that Dell bought last year and which was started by an ex-Apple employee.