The X30 routinely goes under $275 for the 624 MHz model. Couple that with a very fast graphics processor and you have a PDA capable of running a Playstation emulator at 30fps+. Built-in Bluetooth and 802.11b also. Me wants. You'd want a big SD card if you don't have one, but they have been much cheaper lately and you should be able to find a 512MB for <$80. Well under your budget, even if you wanted to give away your 1940 as a gift.