Dell’s plans for entering the smartphone market have gained some more meat.

The world’s second largest PC brand is working with two companies to develop software and hardware for new mobile devices.

Accel’s Jim Breyer join Dell’s board

Chi Mei Communications – an unlisted unit of Taiwan’s Hon Hai – is involved with the hardware, while China-based Red Office is engineering the operating system, according to Reuters.

The outcome is expected to be the launch of multiple smartphones in the Chinese market before the end of the year.

If all goes well, the US and Europe would then get the PC maker’s devices.

Dell’s move into the smartphone market – and China, where China Mobile is seen as the favored operator – could be part of the reason why it has appointed Jim Breyer, of Venture firm Accel Partners, to its board.

Already on ten boards, including Facebook, Etsy, Wal-Mart and Marvel, his company launched a USD $250 million fund in China in 2005.

Breyer’s experience of finding the right partners and market could be important to Dell as it prepares new devices.

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