Gigabyte offers M704 UMPC, which should be the upgrade version of the U60 UMPC. The Gigabyte M704 is powered by a VIA Esther ULV C7-M 1.2GHz processor, 768MB of DDR2 RAM, 40 or 60GB hard drive.

The M704 feature also 7-inch LCD with …

Here is a video preview on the Gigabyte U60 UMPC. The Gigabyte U60 is powered by a VIA C7-M 1GHz processor, 768MB RAM, 80GB hard drive. U60 offers also a 6.5-inch TFT LCD display, a sliding full QWERTY keyboard, built-in camera, memory card slot. Video after the jump. The U60 runs on the Windows Vista OS.
It seems the U60 will support UTMS.
The Gigabyte is expected to be mass produced in May and priced at about 1000.

Gigabyte announced the new U60 UMPC. The Gigabyte U69 is powered by a VIA C7-M processor, 20 or 30GB hard drive. It has a 6.5-inch LCD screen, sliding QWERTY keyboard, WiFi, 2USB ports and buiilt-in SD/MMC card slot.

Gigabyte