the Chinese Android group DotPhone released a public available Hardware Android Development Evaluation Board:

Their development process took about two months, now they are glad to release their Android-Enabled Development Board. The Board is equipped with a powerful Intel XScale PXA 270 416M 400MHz CPU. The Linux (with 2.6.23 Kernel) feels well in 32MB RAM and 64MB Flash-ROM. Additional storage can be accessed via the two USB-Ports. One can attach USB-Sticks and i.e. SD-Cards. The CPU is fast enough to play MPEG videos absolutely smooth.

You'll find a 3.9 inch TouchScreen with 320x240 pixels resolution in portrait format. GSM-Calls can be made with a optional GSM-Module. The same for Bluetooth and Wi-Fi, both in development and will be available as modules. Developers can code in both, (Android-)Java and C/C++.

The board can also access the Internet via a built in LAN (RJ 45) port.
The price of about $350 is a bit higher than what one would have to pay for a final device. But only mass production of worlds largest manufacturers makes them cheaper.
The board is currently available on a Chinese auction-website
/plusminus for anddev.org



