If you are not averse to refurb units, you can get SmartPad for PocketPCs here for $49.95:
http://www.siibusinessproducts.com/p...s/refurbs.html
I am holding off, waiting for somebody (Seiko?) to design a pad that allows you to take notes on a pad and then converts your printing or handwriting via Transcriber into PocketWord (.doc or .rtf) file format. :)