As if there weren’t enough self-avowed iPhone Killers on the market, Steve Jobs reportedly has a new opponent entering the ring to duke it out with his reigning champ of mobile PCs for dominance over the smartphone market in one Michael Dell.

Dell Computers’ leader announced at the Citi Technology Conference, an investor’s conference in New York a week ago Wednesday that his company may come out with an iPhone competitor, though he asserts that the device, if it is ever made, will not see the light of day anytime soon. (That sounds like confirmation by denial if ever we’ve heard it).

What this says to us is that a “Dell Phone” is probably already in the works, but that the company’s namesake feels it too premature to make any definitive revelations, only willing to admit, “I think you will see us with small screen devices” and “You’ll see us with smaller and smaller devices that have capabilities of the device you are referring to” (ahem).

The recent hiring of a former Motorola exec helped fuel the speculation about the alleged new venture for Dell