FlipStart.

The Vulcan FlipStart combines the performance and functionality of the Microsoft® Windows® XP operating system with always-on connectivity that fits in the palm of your hand. This combination re-defines mobile computing for users who want access to business-critical software, email, and the Web while on the go.

It's looking like Vaporware to me. It was previewed at DEMO 2004, which was well over a year ago and there still is no pricing information available. I'd love to have one if it's ever available.