Citigroups analyst Richard Gardner published a research note today following a series of meetings with Taiwanese electronics firms.

According to Gardner “several sources confirmed the introduction of a new 3G iPhone” in calendar Q2 2008 (April - June). The analyst also noted that iPhone and iPod units “may disappoint again” in the March quarter but should be offset by “solid PC momentum and sharp declines in DRAM and NAND pricing.”

The comments are consisted with rumours earlier this month that Infineon will be the provider of the 3G chip.