Now that Amazon has the N900 for $399 - Dell has got to try a little harder to make t.m.o. Here is the N900, new for $349.
http://www.techbargains.com/news_displayItem.cfm/218578

The text of the link:
Nokia N900 Smartphone (Unlocked, Quad-Band GSM) w/ Touchscreen, 32GB Storage $349 Free Shipping, Aug. 6 9 AM

$50 Price drop! Dell Small Business has the Nokia N900 Smartphone (Unlocked, Quad-Band GSM) for $349.00 Free Shipping after Coupon Code: P3MK8L7D80B0F0 (Exp 8/9). Tax in most.

Features 600MHz processor and up to 1GB of application memory; 3.5" touchscreen; 32GB storage; 5MP camera; 802.11b/g + bluetooth; A-GPS; Maemo media player; FM transmitter