Squidge
Certified Guru
Just come across these after finding them advertised on ebay. Sure, they are underpowered (18Mhz), but could be fun to play with for developers out there 
http://www.pdasupport.com/CybikoXtreme.htm
Seem to be between £6.99 and £25 on E-bay. Wifi and MP3 capability.
http://www.pdasupport.com/CybikoXtreme.htm
Seem to be between £6.99 and £25 on E-bay. Wifi and MP3 capability.