Finding non-phone based devices is getting harder and harder. Dell had a popular and moderately priced series of devices with the Axim line, both VGA and non-VGA. Unfortunately, Dell left the Windows Mobile business in 2007 although recent rumors indicate they may be working on a WM Smartphone device.
We’ve posted recent articles regarding the VGA HP iPAQ 210, but there is also a more moderatly priced QVGA iPAQ that is also worth your consideration.
Mobility Site has more information about the iPAQ 110 series which can be found HERE.