In recent months, personal computer maker Dell Inc., has been testing a digital music player that could go on sale as early as September, the Wall Street Journal newspaper said, citing several Dell officials.

Dell’s new foray would put it into an Apple-led market that has defied assaults.

Companies like Microsoft Corp and Sony Corp have tried — and failed — to make a dent in the market dominated by Apple’s iPod players and iTunes store, the Journal said.

The music player which Dell has been testing features a small navigation screen and basic button controls to scroll through music play lists, the Jornal reported.

It would connect to online music services via a Wi-Fi Internet connection, and Dell would likely price the model at less than $100, the Journal said. Dell’s first foray into the music market in 2003 was a huge disappointment. It withdrew from the music-player market after its DJ Ditty player failed to make major inroads.