I spent some time the last few days researching this, and I ended up snagging one in eBay for US$ 180.50 plus US $12.00 shipping; it's a barebone plus one 1GB SD card, and it's listed as used but in perfect state (no scratches, etc). In case you are curious: http://cgi.ebay.com/ws/eBayISAPI.dll...m=160271448801

If you would rather get a new one, the best price I found from a dependable vendor was at Amazon's http://www.amazon.com/Nokia-N800-Por.../dp/B000MK4GGM, for US$ 336.00 + U$ 3.81 shipping/handling.