Dell will be unveiling its MP3 player and online music service tomorrow, in another direct shot at Apple’s iPod and iTunes. Like the iPod, the Dell Digital Jukebox is a high capacity disk-drive based device. The accompanying software is a Dell-branded version of the MusicMatch software, with access to MusicMatch Downloads.

As usual Dell will be pushing prices down. The Dell DJs will be available in 15Gb ($249) and 20Gb ($329) capacities. The current iPod lineup is far more expensive – 10Gb ($299), 20Gb ($399), and 40Gb ($499). Dell says its batteries will last longer than the iPod, but the real issue will be answered tomorrow, which is whether Dell will be able to match the sleek looks and intuitive front panel on the iPod.

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