J and R Music and Computer World is clearing open-box SL-5500s for $98 US.
[Annoyingly, you will not find it if you search for "Zaurus". If I hadn't found a link to it, I would never have seen it.]
I have never dealt with (or even heard of) them before. They do appear to be a reputable retailer.
Yahoo Shopping users gave an average of 4/5 stars to them ( http://shopping.yahoo.com/merchrating/user...hant_id=1001844 ). Those who gave them one star often complained that they would sell things that were not in stock, which concerns me, as the 5500 said it had limited availability ... [Their page says, "Quantities on Open Box items are very limited. All orders are processed on a first come, first served basis. Since the "availability" status on our website does not update in real-time, it is possible we may receive several orders in a row before the product status can be changed to "Sold Out". If your order is received after all the stock has been reserved, your order will be cancelled and you will be notified by email."]
I only saw one bad item peripherally related to them at the rip-off report ( http://ripoffreport.com/reports/ripoff66968.htm ). I didn't find anything (at all) at the Better Business Bureau. C|Net gave them a 5/5 rating (but I can't find the link right now.)
They ship to "the Continental U.S., Alaska, Hawaii, U.S. territories, Puerto Rico, and Canada. J&R proudly ships to our Armed Forces APO/FPO customers." ( http://www.jr.com/templates/information/ge...hopping.tem#G03 ).
So, I ordered one, and hope it gets across the US-Canada border okay.