After proving unsuccessful in the world of tablet computing, Dell (News - Alert) is rumored to be taking another stab at it, this time with the Windows 8 operating system. Dell’s Chief Commercial Officer Steve Felice has hinted at their interest in Microsoft’s (News - Alert) soon to be released OS stating, “We’re very encouraged by the touch capability we are seeing in the beta versions of Windows 8.”

Though the new tablets are set for a late 2012 release, it’s still unclear as to which mobile OS they will be going with for sure – but Windows 8 seems to be the most likely.

If they decide to go with Windows 8, Dell would be one of the first tablet manufacturers running the OS, which might not be a gamble they can afford to take considering their history in the tablet market. At the same time though, the company has already bombed with their first attempt at an Android (News - Alert) device, so Windows 8 may be the best route to go.

With Microsoft being the leader in desktop computing, it’s a surprise that they’re getting such a late start in the mobile world. Sure, they’ve had Windows Mobile for quite some time but haven’t even come close to reaching the popularity of iOS and Android.

This raises the concern of who will be using these devices. Everyone is already familiar with the interface of Android or iOS for the most part, and it’s a given that Windows 8 will have some bugs to work out after release, so will a significant amount of people even be interested in a whole new mobile platform right away?

Games are another popular aspect of tablet computing and Windows has always been the platform for PC gaming, so if Dell does in fact decide to go with a Windows 8 tablet it could prove to be a wise decision. It would be nice to see the Microsoft Office suite come to a mobile device as well.

Dell is already a respected PC manufacturer and if Windows 8 really takes off, they could make a strong comeback in tablet computing.