MIU of South Korea will be releasing an all singing and dancing dualbooting handheld for $500US in July.  
Here are the specs:
4-inch, 800 x 480 pixel touchscreen display which slides out and flips over for the cellphone interface 
Up to a 1GHz VIA C7M ULV processor and 4GB of DDR2 memory 
Dual, Windows XP / Linux Qplus embedded OS 
Unspecified cellphone radio 
Maximum 1.3-inch 60GB hard disk (or 4GB SSD) and miniSD/microSD expansion 
7-hour battery (or 90-hours at low power) 
802.11b/g WiFi, Blueooth 2.0
2x USB, docking port, stereo speakers, QWERTY thumbpad and mouse 
What looks like a 5 megapixel camera 
DMB mobile television and external GPS add-on 
Yowch!  Too bad someone hit too many times with the ugly stick and it kinda swelled up something fierce.    Check out the pics in the link below.
http://www.engadget.com/2008/03/24/mius-50...-one-seriously/