At least a pair of computer makers may release their first smartphones at the upcoming World Mobile Congress, the largest wireless trade show, in Barcelona later this month.

Dell is apparently poised to enter the smartphone market soon, perhaps with both a Windows Mobile and a Google Android device.

It discontinued its Axim series of PDAs in April 2007. These devices ran on Microsoft's mobile-device platform. So it shouldn't surprise anyone should Dell turn back to Redmond for a smartphone OS, at least for some cell phone models.

With its 2007 acquisition of Zing Systems, some speculation in the blogosphere includes hope for music streaming across devices, too.

Dell's been struggling with the flattening-out of computer sales, but its got a decent reputation for hardware. Apparently, it's had a team in Chicago working on a handset for a year or more.

Acer's plans for Barcelona seem more concrete. The computer maker, which recently has been pushing its ultra-portable Aspire One netbooks, says its phones will be easy to use with just one hand and will provide phone and full connectivity services.

Acer bought smartphone-maker E-Ten for $290 million last March. At the time, it indicated it would focus on the Western European and Russian markets with its Acer-branded models.

As for E-Ten, although it is relatively unknown here, its products are popular in Asia, where its line of Glofish smartphones are well-regarded for their cutting-edge features.

While it would appear there's room for smartphones from Acer under both the Acer and E-Ten banners, nothing's been said as to what part the E-Ten brand will play in Acer's coming play for a piece of the fast-growing smartphone pie.

Neither Dell nor Acer appears yet to be talking about computer-phone packages, but one can only imagine they'll be among the buying options. And that could be a real deal for users just entering the Smartphone market.

James Alan Miller contributed to this article.