It has a 7 inches touch screen without a keyboard so if this is not a UMPC I don’t know what it is. One thing is for sure, this Small Factor PC will be remembered for having the highest price tag in the history of mobile computers: $30,000!. 

Adopting a 7-inch touch screen, this multimedia computer is powered by Intel Core 2 Duo processor and Windows Vista OS. Equipped with ATI Radeon HD 4000 series for full HD video playback, it is expected to be available around 30,000(USD).