Yawn. Looks like another new XScale device is about to hit the market, the HP iPAQ H3900 (another link here). Don’t get me wrong, it’s a pretty impressive device: Same form factor as previous IPAQ devices (so that expansion sleeves are compatible), 42MB Flash ROM, SDIO Slot, Consumer based IR and a better screen.

However, after seeing the XScale performance problems, and all of the new goodies packed into the Toshiba e740, the $649/$749 price tag for the 3950/3970 is WAY overboard for a PDA. When are these manufacturers going to realize that the sweet spot for PDA’s is under $399?