Check out...
http://www.tigerdirect.com/applications/
SearchTools/item-details.asp?sku=C860-IA1 

[delete the CR between these two lines.
I put it in so the URL wouldn't get broken worse by email]

This is a 266-Mhz pentium with 32M and a 600x800 touch screen for $129.  Built by Compaq for a failed marketing adventure with MSN.  I heard about it from a friend who has a friend who is running Linux on it.  They're remaindered, but I think they're new, and there are probably quite a few of them.  If anyone here gets Squeak running on it (especially the touch screen and USB ports), I'd sure be interested.

	- Dan