Hey Hey,

All I have to say is Awesome... I'm definately going to be picking one of these up...

http://www.linuxdevices.com/articles/AT8107883197.html

priced at $99, in colors that include white, silver, blue, red, and pink. It includes an 802.11b WiFi radio, 16-color greyscale LCD with QVGA (320x240) resolution, and a thumb keyboard with rubber buttons. Also included is a stereo DAC (digital audio converter) connected to a speaker and headphone jack.
According to the AiboHack Project, a group of hackers devoted to Sony's robotic dog, the Zipit is based on a Cirrus EP7312-CR-90, an SoC (system-on-chip) with an ARM720T core that clocks up to 90MHz. This chip is supported by several Linux distributions, including FSMLabs's real-time RTLinux.

The Zipit boots from 2MB of Flash, reportedly, and has 16MB of SDRAM. David Anders is reportedly investigating a way to add an MMC memory card slot to the device, to expand its storage capacity, according to Tim Riker's Embedded Linux website, which hosts project pages devoted to the Zipit.

On the software side, the Zipit comes stock with a 2.4.21 Linux kernel with Russell King's ARM patches. The WiFi chip is powered by a patched version of Agere's Linux WiFi driver. Other open source software includes busybox, uClibc, glibc, and wireless tools. Proprietary software includes the bootloader, audio driver, and the monolithic native ARM application that provides the device's user interface and all its features, according to Aeronix's Zipit Linux page.
The community for hacking and modding these things is growing quite quickly... Anyone want to lend me $100??

Peace,
HT