Can PC makers play in the smartphone sandbox? Last week, Acer sent out an invitation to attend its smartphone launch at the Mobile World Congress in Barcelona on February 16, causing a frenzy of blog activity.Debates rage about the specifics: Will multiple handsets be revealed? And what OS will be featured? While Wired is thinking Linux, PC World is pointing out that as an Open Handset Alliance member, Acer may be making a smart play to produce the next Android phone for the hungry fans who have been waiting for something beyond the G1. Most other participants in the rumor-mill believe that Acer will go for Windows Mobile 6.5 (which should also debut at the Mobile World Congress).Hot on the heels of Acer’s announcement came rumblings from the Dell camp. We’ve heard rumors of Dell producing a smartphone before, but this news comes from none other than The Wall Street Journal. Dell has apparently been working on the MePhone (hey, that’s not even a good codename) for about a year. It’s worth noting that Dell has a couple of interesting advantages: Zing, a tool that delivers multimedia content to mobile devices, and Ron Garriques, the former head of mobile business for Motorola. According to The Wall Street Journal, Dell’s MePhone is basing most of its appeal on customization and will see the light of day sometime in September. We’re not holding our breath, but we’re always willing to be impressed. Technology IndustrySmall and Medium Business