$149 from Amazon.com, including the CF Expansion Paq *AND* 32 MB CF memory.

http://www.amazon.com/exec/obidos/ASIN/B00005AAKP/qid=997805897/sr=2-1/ref=a
ps_sr_ce_1_1/107-6475475-4554928

It is going to be small for the PocketPC Squeak unless you use the
backing-store mods I put into the VM.  I don't know how well it will handle
the Linux port.

It is also possible to get memory upgrades for the 3100 series:
http://www.pce2000.com/pocketpc.asp.  That adds to the $150 price, but you
are still hundreds less than a color iPAQ.

	--- Noel