Acer, the world’s third largest PC vendor by shipments, is set to acquire E-ten, a Taiwanese based manufacturer of Pocket PC handheld devices, reports the WSJ. According to the report, Acer will acquire E-ten for $270 million in a share swap deal, which would be completed by the third quarter this year. E-ten markets its handheld devices under the Glofish brand and also provides OEM and ODM services for other brands.