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JKK has found about a new UMPC from Gigabyte, the M704.  A very close cousin of the U60 for what I can see.

CPU: VIA Esther ULV C7-M (1.2GHz, 400/800MHz, 128KB/128KB L2)
OS: Windows Vista Premiem
Chipset: VIA VX-700
Memory: DDR2-533, 768MB
LCD: 7” TFT-LCD WXGA, 1024×600, with LED backlight
HDD: 1.8" with 5400 RPM,40 or 60 GB
CAM: 1.3M pixel CMOS web-cam
Wireless: 802.11 b/g
Card reader:SD/MMC/SD-IO
USB 2.0: 2 ports
VGA output
DC in connector
stylus