Introducing you the most complete Cortex-A8 development kit!
Power: featuring a gorgeous Cortex-A8 safely overclockable to 850 MHz (unsafe overclock up to 1.15 GHz), with DSP and graphics acceleration
Storage: 256 Mb boot flash + 32 Gb flash + extra slot for a microSD card
Wireless networking: UMTS+HSDPA, GPRS+EDGE, WiFi, Bluetooth
User interface: 800x480 display with touch-screen interface and slot for the stylus; integrated back-lit 35 keys slide-in-slide-out keyboard; 3+1 extra function keys; stereo speakers, external microphone, video output
Camera: 5 megapixel camera with Carl Zeiss lens, LED-flash and cover-slide, plus front-facing VGA webcam
Gadgets: GPS receiver, FM radio receiver/transmitter, kick-stand, light sensor, video output interface, USB console/network support, accelerometers, colored LEDs
Phone: standard SIM slot - GSM/UMTS calls/videocalls fully supported (including SMS messages)
Battery: 1260mAh battery with charging circuit on standard USB-micro connector
Software: preinstalled Linux Maemo featuring browser, email, multimedia, calendar, photo, contacts, GPS maps, Messenger and Skype support, and so on.
Designed in Finland.
You bet: it's a Nokia N900.
And its pricing dropped to near 300 bucks.
I've already got one, but I'm going to buy another one as a backup unit... ;-)