After breaking some hearts with its disappearing portable media players, Dell (Nasdaq: DELL) is flirting again with entertainment. The hardware giant has agreed to acquire technology and software startup Zing Systems, Inc., a company that emphasizes “always connected” mobile entertainment. No terms disclosed; the deal has not yet closed. Zing provides the platform for SanDisk’s Sana Connect wireless mobile music players and the Sirius Stiletto. The privately held company was founded in June 2006 by Tim Bucher, the former SVP of engineering for Apple and VP of consumer products for Microsoft; it is funded by Redpoint Ventures, IDG Ventures Boston, Camp Ventures and private investors. They raised less than $20 million, including a $13 million third round earlier this year.

In the terse announcement, Dell said the move “reflects the renewed interest and energy being directed at its Consumer business” and that it “plans to use ZING and its capabilities to continue improving the entertainment experiences it provides its customers.”

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