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To date, though, most sub-$100 offerings have been OEM products whose Shenzhen-based manufacturers are trying to find international distribution. Would-be owners in the U.S. had to take the risk of buying direct or shopping eBay. (Incidentally, an eBay search this morning for "Windows CE netbook" found 114 results with prices starting at approximately $40.)

ITA Computers is now offering its "Smartbook 7" (above) to U.S. purchasers via a 98dollarnetbook.com website. The device runs Windows CE 6.0 on a 300MHz Via VT8500 processor (see later for background), comes with 128MB of RAM and 2GB of flash storage, and has a seven-inch display with 800 x 480 pixels, according to the company.
The Smartbook 7 mimics more expensive netbooks with features such as three USB 2.0 ports, a SD slot, an Ethernet port, plus audio I/O. ITA cites 802.11a/b/g wireless networking, and one-ups other suppliers by listing improbable-sounding "integrated quadraphonic speakers." An 1800mAh battery is said to power the device for two hours.
According to Liliputing, the Smartbook 7 comes from the same OEM as the Delstar DS-700, a Windows CE netbook that was sold by KMart for $120 during last November's "Black Friday" sales. That device, pictured at right, resembled the Smartbook 7 but was said to use a 400MHz Samsung SoC instead of the Via chip.
We've covered many similar-looking Windows CE netbooks that have the same-size screen and appear to use the same case, including the Cherrypal Africa, Datawind UbiSurfer, Menq EasyPC 790, to name just a few. We wouldn't be surprised to learn they all emanate from the same factory. Processors vary but are sourced from either Ingenic (MIPS-based), Samsung, or Via.
Features and specifications listed by ITA Computers for the Smartbook 7 include:
Via inside
The Smartbook 7 is said to use a 300MHz Via VT8505 CPU, similar to the VT8500 employed by the Sungworld Netbook and other devices. Though not well documented, these CPUs appear to be versions of the ARM9-based Prizm 8510, announced last year by Via subsidiary WonderMedia Technologies.
WonderMedia Technologies used 2009's Computex show in Taiwan to launch a ARM9-based system-on-chip (SoC) aimed at "smartbooks," digital picture frames, media players, and other devices. The Prizm 8510 (right) includes an ARM926EJ-S core, a programmable digital signal processor (DSP), gigabit Ethernet, and a wide variety of interfaces, according to the company.
As seen in the diagram below, the SoC is built around an ARM926EJ-S or ARM1176JZF core, and an MMX-enhanced, programmable "uDSP 2.0" digital signal processor (DSP). The Prizm also offers video decoders for MPEG 1/2/4, H.264, and JPEG, a video co-processor, and engines for 2D graphics and security acceleration, WonderMedia says.

WonderMedia Technologies bills itself as a fully owned subsidiary of Via Technologies that is headquartered in Taipei, Taiwan, with teams in Shenzhen and Beijing, China, and Silicon Valley, Calif. The parent company is primarily known for its x86-based processors and chipsets for the mobile and embedded markets, including the Eden and Eden ULV, the C7-M ULV, and the 64-bit Via Nano, a 65nm design with an out-of-order execution unit.
In 2006, Via announced that it had expanded its licensing agreement with ARM to include the ARM926EJ-S and ARM968E-S processors, after previously having licensed ARM7 cores. At the time, Via said the processors were licensed to help Via and its subsidiaries improve products aimed at mobile phones, set-top boxes, telematics, and personal media players.
Further information
The Smartbook 7 is said to be available now from 98dollarnetbook.com, here. (We found the site offline at the time of writing, and retrieved product information from Google's cache.)
Liliputing's item on the device may be found here.
Have you invested in one of these cheap netbooks? If so, what do you think of it? Let us know by posting comments below!