It's not high spec, it's WinCE and it has mixed reviews. It's only £70, though.
Windows CE 5.0
4GB solid state storage (HD card storage up to 32GB)
Built In 802.11b/g Wireless
1x SD Card slot for upgrade - up to 32GB extra storage
3x USB for mouse / keyboard connection only (no external Hard Drive, USB memory stick or Optical Drive support)
Windows CE ActiveSync
Support for YouTube videos
Basic Office pack - Including SpreadCE Spreadsheet, WordPad, Foxit Pro Adobe Reader, Core Video Player
1 year warranty
No support for 3G broadband.