This device seems to have slipped under the radar for many people.
It’s a Windows Mobile 5.0 device that has a 400 MHZ Processor, WLAN, BT, SDIO, a 2.8″ 65k TFT Screen, 1.3Megapixel camera and is Quadband.
The E-Ten site gives more details but it looks like a really nice device. I haven’t tried one personally (anyone comment on it?)
You can also buy it for just under £400 from Expansys!