The Dell tablet isn't dead. Unlike Hewlett-Packard, which liquidated its TouchPad tablets at $99 apiece, another Dell tablet aims to compete with the market leading Apple iPad.

The $499 iPad maintains a lion's share of the tablet market notwithstanding that rivals have launched slabs that are cheaper or have more superior specs. ASUSTeK Computer late last year unveiled the ASUS Eee Pad Transformer Prime, the world's first tablet with the NVIDIA Tegra 3 chip. Internet giant Amazon Inc. late last year released the Kindle Fire, a $199 tablet that's connected to Amazon's deep portfolio of digital content. The new iPad just has a dual-core CPU, although it has improved graphics and now has 4G LTE support.

Here come the Dell tablets. Dell previously failed in its tablet effort after the Dell Streak 7 was met with lukewarm reviews amid poor display and software bugs.

Now Dell is trying its luck with Microsoft, which is trying to finally penetrate the tablet market with Windows 8. Windows 8 is the first Microsoft operating system that's originally designed to work on both desktops and mobile devices.

However, the new Dell tablet won't try to kill the iPad in terms of Price. Dell CEO Michael Dell said the upcoming Windows 8 device won't be for the budget segment.

Mr. Dell did confirm a release date for the Dell tablet -- it would be launched as soon as Windows 8 is available.

NeoWin claims that Dell is readying a Dell Latitude 10 slate. Alleged specs include a 10.1-inch screen, dual-core Intel Atom processor, 2GB of RAM, up to a 128GB SSD, a fingerprint reader, and six to eight hours of battery life.

Will Dell finally find success in the tablet market? I don't think so.