Naturally, you should factor in the fact that the smartphones are the price you list PLUS the monthly contract.

This won't come as any surprise, but I'd suggest the 30GB Archos 605. It's only a little more than the flash version, and you can transport a good amount of video easily. You can also use it to stream video anywhere in the house. I've used my 604 to do that plenty of times and it works really well.

I know for certain that in a month or two I'll be selling my 604 and getting the 160GB 605. I cannot wait to have all that storage on the go in my MP3 player. And they've improved the web surfing a lot. The flash compatibility is supposed to be really good.