In November, Dell reported a 54 percent decline in third-quarter profits compared with the same period last year. The company posted $337 million in profit on $12.8 billion in revenue during the quarter that ended July 31 versus $727 million in profit on $15.1 billion in revenue during the third quarter 2008.

Dell’s move into mobile phones is in keeping with the industry trend of convergence, or providing connectivity on a range of devices, said Chris Schreck, an Austin-based mobile market analyst for IMS Research.

Following Dell’s announcement last month, Chinese personal computer maker Lenovo Group Ltd. revealed that it planned to acquire mobile handset maker Lenovo Mobile Communication Technology Ltd. from a group of investors led by the private equity arm of Legend Holdings for $200 million.

Dell reportedly plans to sell its smartphone in the United States.

The Federal Communications Commission approved in November an application by Dell to sell its Mini 3i domestically, possibly starting in the second quarter 2010, according to the Wall Street Journal. But the U.S. version of the smartphone would be manufactured by China’s Foxconn Precision Electronics Co.

Dell is still in the process of shifting its line of products to compensate for the diminishing profit margins generated by personal computers. The recent acquisition of Plano-based information-services company Perot Systems Corp. is a major part of that shift.

CEO Michael Dell recently said revenue from India grew 68 percent during the third quarter versus the same period last year, and it increased 16 percent in China.

“We see a lot of opportunity with new business in those countries,” he said, “and our direct access to those customers allowing us to provide a full suite of products and services and solutions.”