FranklinCovey has a great clearance sale on the HP iPAQ rx1955 for $125.99 right now. This is a great price on a windows mobile 5 device that is not refurbished as far as I can tell.
Details from the site:
This mid-grade Pocket PC provides the programs and capabilities you need to stay connected to your world. Microsoft® applications and Wi-Fi technology support your on-the-go business dealings, while its multimedia tools help you relax by listening to music or watching videos.
* Integrated Wi-Fi wireless technology
* Built-in MP3 Player1
* Microsoft® Windows® Mobile 5.0 for Pocket PC, Premium Edition
* Mobile versions of Outlook, Word, Excel, PowerPoint, Windows Media Player, and Internet Explorer
* Samsung SC32442 300 MHz Processor and 64 MB Total Memory2
* Removable lithium rechargeable battery
* Dimensions: 3.01" W x 4.71" H x .065" D; 5.8 oz.
1 Requires expansion card
2 32MB Actual storage capacity
Details from the site:
This mid-grade Pocket PC provides the programs and capabilities you need to stay connected to your world. Microsoft® applications and Wi-Fi technology support your on-the-go business dealings, while its multimedia tools help you relax by listening to music or watching videos.
* Integrated Wi-Fi wireless technology
* Built-in MP3 Player1
* Microsoft® Windows® Mobile 5.0 for Pocket PC, Premium Edition
* Mobile versions of Outlook, Word, Excel, PowerPoint, Windows Media Player, and Internet Explorer
* Samsung SC32442 300 MHz Processor and 64 MB Total Memory2
* Removable lithium rechargeable battery
* Dimensions: 3.01" W x 4.71" H x .065" D; 5.8 oz.
1 Requires expansion card
2 32MB Actual storage capacity