The Fujitsu U810
I have to say, I’m excited for budget UMPC’s such as the Viliv S5 and the Asus T91 (which hasn’t had much buzz around it recently). Recently, I stumbled upon the Fujitsu U810 for the astounding price of $519 on Amazon

This excites me for 2 reasons:
1. This is so cheap that I intend to get one myself. At 1 gig of Ram and an 800 MHz process (not so beefy, but enough for basics), you’ll be hard pressed to find a convertible tablet PC at this price (well, at this size as well).
2. This also gives me hope for the future. This thing dropped to 500 from 1000 in 2 years, undoubtedly because of the netbook craze (The Sony UX series still costs a lot despite it’s age, usually about 8-900 on ebay). Will the competition from netbooks be enough to spark a fire under the ass of the UMPC market? I hope so.