CNET writes
Start-up merges cell phone and PC into a handheld:
DualCor Technologies next month will unveil the cPC, a full-fledged handheld Windows XP computer that also comes with a built-in smart phone that runs Windows Mobile 5.0.
If you thought they somehow found a way to run both versions of Windows on a single hardware set, you'd be wrong. The cPC actually has two different chipsets and memory configurations:
The computer part of the equation consists of Windows XP Tablet operating system, a 1.5GHz C7-M processor from Via Technologies and 1GB of DDR 2 memory. The cell phone aspect of the device has Windows Mobile 5.0 Pocket PC phone edition, a PXA communications processor from Intel, 128MB of DRAM and 1GB of flash memory.
The cPC can also be used as a regular desktop:
Users can also dock the cPC like a CPU, plugging it into an outlet and LCD screen and it will feel no different than using a regular desktop.
This marvel of engineering does have a $1500 price tag attached to it, so you better start saving your money for when it comes out in March.