Here is another price breaking ultra portable Windows XP PC. Japanese Kohjinsha offers the SA1F00A and SA1F00B tiny Windows XP PCs with twistable screen.

Both models run on the AMD Geode LX800 processor and feature a 7 inch screen, 512MB RAM, 80GB HDD (40GB in SAF1F00A), Wi-fi, Bluetooth and full QWERTY keyboard.

The weight of these ultra portable PCs is only 960g and measures 218x163x25.4mm (8.6x6.4x1.0inch).

The pricing starts at about $750, which is very cool low price. The Raon Vega Windows XP PDA is also in the same pricing range, but the Kohjinsha design promises to be much more versatile.
The Kohjinsha SA1F00A sell for 89,800 Yen (~$758) and the SA1F00B which comes with Office 2003 sells for 109,800 Yen (~$927).
More details on the Kohjinsha site (Japanese). Via IT Media.

Considering that the Sony UX180P sells for $1,799, the Kohjinsha is a real bargain.
If you like the UMPC concept the Samsung Q1 is only a bit more expensive, but available in the US.