TabletKiosk introduces a rugged UMPC dubbed TufTab.

The eo TufTab v7112XT UMPC features sunlight viewable 7" TFT LCD touch screen and is IP53 compliant for resistance to water and dust.

This UMPC is of course geared towards professional use in warehouses or on construction site.
A rugged UMPC would also be neat to take on a tough hiking trip into the back country.
Features of the TabletKiosk eo TufTab v7112XT include 1.2GHz VIA C7-M ULV processor, 802.11 b/g wireless LAN, Bluetooth 2.0 and 40GB HDD. The rugged UMPC runs either Windows Vista or Windows XP or SUSE Linux.
The eo TufTab v7112XT will begin shipping in mid April 2007,
More details in this press-release and on the TabletKiosk site. Via Digital Reviews.