One blurry image does not a guaranteed product make, but according to the latest leak from Chinese forum PDAFans you're looking at Dell's upcoming Android smartphone. Looking like the bulk of a Palm Pre with the kick-out chin section of an HTC Magic, the unnamed smartphone is tipped to be launching by the end of 2009.
Other than the one picture, there are no details on possible specifications for the handset. However if authentic it's likely to have a capacitive touchscreen and touch-sensitive controls in the lower-bezel to cover Android's button requirements.
Dell's imminent entrance to the smartphone market has been rumored for months, though the company themselves have been cagey about their plans. Back in March, Michael Dell confirmed that his company was working on "smaller screen" 3G devices, though declined to elaborate on whether that meant smartphones or WWAN-integrated netbooks.