It's not just Microsoft who is interested in Ultra-Mobile PCs (UMPCs) though they are certainly the largest force moving them toward the marketplace.
XYZ has a review of Pepper Pad's Linux powered UMPC. It looks very attractive and is far and away the lowest priced device in that market segment. And the list of functions, along with equipment, is impressive enough to have me wanting one.
I wonder if they'll give me one for review? I'm surely going to ask.
Check it out at the link above.