Samsung is rumoured to be looking into a bid for Nokia's handset arm, according to online sources.
The Wall Street Journal is reporting that 'market speculation' is linking the Korean firm with the ailing phone manufacturer, just a week after Microsoft was rumoured to be doing the same thing.
However, both Nokia and Samsung have kept quiet on the subject, according to the WSJ, with Samsung stating: "It seems like a market rumor and we don't comment on rumors."

Why?
There seems to be little point in Samsung taking over Nokia's phone business, particularly given that it already has its own Windows Phone 7 handset in the UK, the Samsung Omnia 7, with more planned for the future.
Nokia's stock plummeting in value and its ever-decreasing market share appear to be fuelling speculation that it is in line for a takeover. Selling to a rival would be a massive fall for a brand that was at the top of the mobile phone game just seven years ago.
BGR is also reporting that the Microsoft deal for Nokia fell through because the Finns asked for too much money (£17 billion rather than the £12 billion reportedly tabled), although we'd advise you take such a specific claim with a pinch of salt.