Dell’s foray into consumer electronics hasn’t exactly turned out the way the Texas PC giant had expected. There were few who would publicly say that the company would not really make it as a CE company. One of them was former Merrill Lynch analyst Steve Milunovich. “We believe the Dell’s music devices will continue to have limited success,” he had said back in October 2004. Honest talk, given that Dell CEO was dissing Apple and iPod, and most believed that Dell could take a big chunk of the Mp3 player market. Like many others, Dell has learnt the hard way – no point messing with King Jobs. Dell today conceded defeat and has decided to get out of the MP3 player business entirely.