Unfortunately the selection of PDAs with WiFi is quite limited when considering a $300 cap. Dell only offers the X30 High (soon to be ''retired''), as the X50 Low lacks WiFi and the X50 Mid is $339 (currently on sale at 15% off). However, HP does offer the iPaq rx3115 for $299.99...just a cent under your $300 limit. In comparison with the X30 High, it is pretty similar except if only has a Samsung 300MHz processor. The WiFi antenna is, in my opinion, slightly weaker than the X30's external antenna, but not by much. On the plus side, it is a ''Mobile Media Companion,'' which is like the ''Media Center'' of PDAs...it doesn't necessarilly perform better, but it is designed for easy multimedia use. Thus, if I were to choose between the two, I'd pick the X30 High hands down.

If you're willing to go a Palm, there's the Zire 72 and the Tungsten E2. They are both priced at $249, but the Tungsten E2 has a $50 mail-in rebate available. However, they both have low-powered processors (312MHz and 200MHz, respectfully), have small screens, and lack built-in WiFi. Thus, if you choose one of these, you'll have to purchase an SDIO WiFi card (usually priced around $100). When considering a slower processor and smaller screen (both of which will directly affect watching movies), plus the added cost for a WiFi card, you'd be better off sticking with the X30. It is by far the best option currently available when dealing with a budget of $300.

Hope this helps,
John