DigiTimes' got the scoop. Since they're going to be the same panels, though, why would you pay the premium that sure to accompany the Dell's? The USB ports? Gimme a break...

"Executives at Samsung Electronics recently said the company has signed a long-term contract with Dell for 27-inch widescreen LCD monitor panels, according to the Korean-language Electronic Times, Seoul. Samsung and Dell both will launch 27-inch LCD monitors in January 2007, the paper noted."