A report from Kaufman Bros. is speculating that Dell is closing in on a smartphone launch accompanied by an acquisition due to the shortening gap between cellular devices and netbooks. Of course, we’ve heard it all before – even right after cutting their PDA division the first go-around, there were suggestions that Dell would buy up Palm. Call it wishful thinking by imagintive analysts if you will, but more recently we’ve been hearing about some mild flirtations with Android. Dell isn’t coming to MWC or CTIA, so I think it’s safe to say we won’t be seeing any big announcements soon, but it’s still a fun idea to toss around. Dell has seen a lot of success in the laptop game, and could potentially do well for themselves in mobile if they really put their weight behind it.