Toshiba appears in the frame to deliver flash memory to Apple, potentially as a component for the much-rumoured iPod flash device.

The China Daily claims the company will begin selling such components to Apple "early next year", citing Toshiba senior executive vice president, Yasuo Morimoto.

Analysts continue to claim Apple intends shipping such a device, designed to grab marketshare in that end of the music player market. Apple already dominates the hard drive based music player space.

Apple refused to comment on Toshiba's statements, but speculation suggests Apple will announce the new iPod family member at Macworld Expo in January 2005.