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Nothing super exciting here, but it looks like a solid PocketPC. The processor being 300mhz kinda seems like a step backwards in this day.

"Acer Germany "accidentally" leaked the previously rumored Acer n310 Windows Mobile Pocket PC on its own website.
According to the product page, Acer’s latest Windows Mobile 5.0 Pocket PC, the Acer n310, will has a 3.7" VGA display, includes WiFi b and Bluetooth 1.2 and is powered by a Samsung ARM CPU with 300 MHz. It includes 64/128 MB ROM and can be extended through the SDIO-compatible SD card slot." - TheUnwired

Source : theUnwired

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Chris Leckness is the Owner/Administrator of Mobilitysite. He is a Microsoft MVP, Mobile Devices and a member of the exclusive focus group, Mobius. Chris runs a Mobilitysite, GotZune, and a few other smaller sites and blogs. His personal blog is chris.leckness.com.