I have one of the older ones (300MHz ARM processor, 128MB RAM, 2GB flash) with WinCE 6 installed that I paid about $100 for. I had to return two before getting one that wasn't defective and then spent a couple of weekends getting Linux to boot from an SD Card. Unless that sounds like fun to you (I'm a hardware nerd and I love it, but I recognize that I'm a very small market segment), then you'd probably be better served by getting either a 7" Android tablet with a Bluetooth keyboard or an Intel-based netbook with Windows.
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