You can walk into many dollar stores and other discount sellers of all sorts of junk around the country and run across electronics from Coby. The manufacturer is infamous for its cheap offerings of all types. Coby has shown off its new smartbook at CeBIT.
Engadget spent some hands on time with the little Coby smartbook. The machine has an $85 price, 7-inch screen, and runs a 624MHz Marvell PXA303 processor. It has 2GB of flash storage and runs Windows CE for that price.
Basically, you are looking at a cheap machine that will let you surf the net and check email. The smartbook is expected in America this spring and would be a great kid's computer.