The world’s fifth-largest PDA vendor has contracted Compal Electronics to produce the e350 Pocket PC, which will feature an Intel 300MHz PXA 250 processor, 64MB SDRAM and a semi-transmissive TFT LCD panel, according to sources.I'd like to see some size, weight, and battery life stats for the device before passing judgement, but it looks like a promising low-end PocketPC. The 64MB of memory alone makes the device particularly attractive for playing MP3s, especially since 64MB PocketPCs are generally at least $300.
Currently, Dell's Axim X5 is the low-cost leader for PocketPCs. The X5's list price is $249, but can be had for less through one of Dell's frequent online sales. However, the X5 only features 32MB of memory.