Here’s the issue. A lot of analysts are calling the new Ultra Mobile PCs from ASUS, Founder, and Samsung, the first generation, but they lump the OQO in.

I maintain that the OQO was the first generation of this form factor, that ASUS, Founder, and Samsung would be second generation, because the Transmeta CPU used by the OQO is radically different than the Intel CPUs used by the other companies, as well as the touchscreen software from Microsoft. The OQO does not ship with the Windows Touch Pack.

First Generation of Ultra Mobile PC/Tablets
- This UMPC runs on a 1GHz Transmeta Crusoe CPU
OQO Model 01+

Second Generation of UMPC/Tablets
- These are running on Intel hardware/CPUs
ASUS/Asustek R2H
Elitegroup Computer Systems (ECS) H70 Tablet
Founder MiniNote
Samsung Q1
- These are running on 1GHz VIA C7M CPUs
PBJ Smart Caddie
TabletKiosk eo V7110
Note: The eo V7110 is the new name of the TabletKiosk V-700.

Second or Third Generation of UMPC/Tablets
Note: Windows Vista has been delayed until 2007, see ST story here.
- These are probably going to be running Windows Vista, the only major difference between these and those listed above. They may be on a new Intel platform.
Acer
Averatec
LGE Electronics