Dell is again offering a $50 rebate on their Axim PDA to make it the lowest priced Pocket PC at $199. Dell had previously offered the rebate when the product launched causing a huge stir in the market. But, the rebate period ended in January.

Since January Dell has tried offering 20% off the devices but it looks like they want to be more aggressive. Could it be because of the news that Toshiba is entering the low price Pocket PC market?

The new $50 rebate is good until March 9, 2003.