Cingular 8125 Pocket PC (Cingular Wireless) $50
Buy.com has the Cingular 8125 Pocket PC (Cingular Wireless) for $89.99 after rebate with free shipping.
# Color display 320x240 Pixels, 65,000 Colors, 1.3 Megapixel LED Flash
# Battery type Li Ion, talk time 300 minutes, standby time 200 hours
# MSN Messenger, MS Outlook Built-in & viewing Word, Excel, PowerPoint