Dell is on the market for some profitable companies but Acer isn’t one of their targets. In case you didn’t hear, Acer is almost ready to take away the #2 PC maker spot from Dell, but that doesn’t concern Mr. College-Dropout-Dell.

Bloomberg,

Acer “might have a similar unit volume to Dell, but their gross margin dollars are six to seven times less than Dell, and I wouldn’t swap our business with theirs under any circumstance,” he said. “We’re focused on profit share, not market share.”

Dell is hunting around for more acquisitions like the 2007 $1.4 billion purchase of EqualLogic Inc. that helped boost margins and increased revenue about 60 percent. Purchasing Acer, who owns the brands eMachines, Gateway, Packard Bell, E-TEN, Glofiish, would likely increase the market share for Dell considerably, but not necessarily make shareholders more money. So there is no reason to fret if you’re an Acer fanboy, Dell isn’t interest.