RoryB has a post pointing to the latest issue of PocketPC magazine where they talk about quality, low-cost (relatively) PocketPC's. As we all know, I'm in the market for one, and it looks like Dell and HP just released new models which I may just have to investigate further.
The Dell Axim models look okay, although the article does mention only a single SDO port, which probably will end up getting on my nerves, since I want to be able to have a single card dedicated to music and then have an open slot to hold other stuff. Scrollbar! Good amount of software and a better processor.
The HP h1935 part of the article led me to the HP h1945 model which looks very nice. It doesn't have a scrollbar, which is sad, since I got used to one when I had a blackberry. It has a bunch more software. The processor is a bit worse with less ROM memory, though.
Aesthetically, the HP looks a bit cooler. The Dell, as it says in the article, is a bit boxy looking, although the silver looks cool. Really, this isn't a huge consideration, since they both kind of cool looking.
If you don't know about the great pda hunt of 2003, check here.