I got this device from T-Mobile for $99 with a $50 rebate and the $35 shipping charge is waived. Net cost: $15. See http://www.flyertalk.com/forum/showthread.php?t=748981

I'm a great fan of highly-integrated functionality in a travel computer/phone. The Wing has four GSM bands, GPRS/Edge that runs at about 45kbps (not bad for $5.99 a month unlimited), WiFi-g, and BT. The only thing it doesn't have that my iPAQ does is GPS. This one will require a puck, but fortunately I have a Pharos GPS-500 that can be Bluetoothed for small change.

Wing runs Windows Mobile - and so supports thousands of applications right out of the box - and syncs seamlessly with Microsoft desktop tools. All the PDA functions and communication tools work flawlessly.

It's quite small for what it does, but this characteristic cuts both ways - because although it doesn't even fill a pants pocket (which makes it really handy), the screen area is quite limited. This, I believe, disqualifies it from being used as a dash-mounted GPS the way the iPAQs can.

If you do very much text entry, the slide-out keyboard is great. I can almost touch-type on it (and if my fingers were a little smaller, I probably could), but I like that feature a lot. The iPAQs with the "2-thumb" keyboard wasn't entirely a pain to type on, but the Wing is quite a bit better.

The main thing I don't like about it (so far - I haven't even read the entire 258-page manual yet) is that I can't seem to put programs and data where I want to. With only 64mb of main memory, it helps a lot to be able to load programs into a storage card (Wing accepts Class 2 Micro SD), so the firmware should allow easy manipulation of this aspect - without registry hacks. But I can't even store multimedia on the chip and have Windows Media find it. I see there are several after-market products that do memory management, which I will have to check out for the capabilities I seek.

The 2gp camera makes very good snapshots. It's not for "serious" photography, but is easily the equal of a $100 P+S camera.

Evidently the Wing's designers made a conscious choice to limit its CPU speed in the interest of improved battery life (may their tribe increase). This drawback can be ameliorated to some extent by judicious memory management. Some users are whining because it won't keep up with their 4gHz laptop - but I'm not one of them. Give me running time any day. The fact that the battery is field-swappable gives it yet another leg up on the short-lived PDA terminals I've seen. With a charged spare in my pocket, I can probably run apps for much longer than a 15-hour flight-plus-waiting-time.

Overall, I'll give it a B+. Just a little more screen and a SiRF III, please. Thank you. But for $15, I can't see anything that holds a candle to it.