I don't have a fi9nal budget in mind. I am willing to pay what I believe to be value for money. So if I can get what I want for under $100, then great (my Palm IIIxe cam from eBay for less than that and has been faithful for a few years), but if I can get something better for US$700 then I will pay that much.

In Australia, a device that fits the category of "Portable Computing Device" (ie a PDA up to a laptop) can be purhased by an employer for their staff without incuring any Fringe Benefits Tax. Consequently many employers, including mine, offer a salary sacrifice for such devices. With our marginal tax rate of almost 50%, it will only cost me half the price paid, and I can sacrifice it over a period of up to 12 months - so I am less sentitive to cost as I would be if paying fully out of my own pocket.

Of course I pay for it on my Amex card, earn 1.5 points for A$ towards my Qantas FF account, and then my employer reimburses me the whole amount, less the sacrifice amount deducted from each pay for the period over which I choose to sacrifice it. Its quite a good deal for a maximum of one device per year.