Unicon Systems has just announced a development kit for mobile devices based on Linux, boasting it as “the first and only” such kit. Unicon devices are meant for specialized embedded applications (”industrial, banking, medical,…appliances, entertainment…”).
The kit is apparently not open source, but is shipped with a device for $599.
They list a wide range of software features in a PDF comparsion sheet, including localization and support for various software development practices, such as rapid prototyping.
The device, built around a ARM9 S3C240A 266-MHz chip, offers such amenities as stereo audio inputs and outputs, Wi-Fi, and a color touch screen. Its graphics are based on Nano-X.