Mobile-review.com has an exclusive and extensive review of the upcoming Pocket Loox 520. It runs Windows Mobile 5.0, has a 300 Mhz Intel processor and integrates WiFi and a SiRF Star III GPS chips, all in 141 g.

Update Oct 5th: The 520N has been officially released. It weights 160g and supports 802.11g WiFi. More information here