For some that might be a good deal: Amazon (U.S.) has the N900 currently for $399, free shipping.

http://www.amazon.com/Nokia-N900-Unl...sim_dbs_misc_3

Dell charges sales tax in California, Amazon does not.

I need a device for my wife (unlocked on t-mobile). Was thinking Android, but at this price a second N900 might come to my household. Decisions, decisions.