Specs for Athena were confirmed by industry sources according to DigiTimes...
http://www.digitimes.com/news/a20061225PD200.html
"Athena will have the following features: a Marvel 624MHz processor; Microsoft Windows Mobile Pocket PC operating system; a 5-inch VGA screen; a separate QWERTY keyboard which can combine with the screen to become a mini notebook PC; a built-in 3-megapixel phone camera with an 8GB hard disk drive; support for Wi-Fi, 3G, HSDPA (high-speed downlink packet access), Bluetooth and GPS (global positioning system), the sources pointed out. As Windows XP Tablet PC Edition and 7-inch screens are mainstream specifications for UMPC models, Athena is different in these two respects, the sources noted."
It's expected 1st half 2007 at the earliest.
Hard to consider it a UMPC, due to the Win Mobile OS, but it might be very powerful as a tool anyway due to the better screen and keyboard. If the digitizer is powerful and the microphone is good, then tablet pc type features might work well, such as note taking or voice input.
It will be exciting to see the first hands on reviews of this device.