Direct from Nokia $229 maybe tax and shipping I don't know
I have this and can recommend it. email, gps, mediaplayer, handheld computer. It does not do any of those things better than a dedicated device, but it does most everything well and has a big name behind it. It is an actual computer running linux, http://maemo.org/, so stuff lile skype is availabe.
N810 is discontinued and will be replaced by N900.