Microsoft isn't backing down from its UMPC efforts despite a disappointing reception from many within the tech industry. UMPC devices have gotten off to a rather slow start with only Samsung's Q1 seeing any widespread availability in the US market thanks to Best Buy. Even though US consumers can easily snap up a Q1 if they wish, the $1,100 price tag is pushing away many potential buyers.

That high price of entry has been the #1 complaint from many reviewers and analysts in the industry and is a far cry from the original $600 base target that Microsoft boasted during the platform's launch. Even Asustek's recently announced R2 just barely comes under the $1,000 mark in base form.

Microsoft is hoping that it will be able to work with UMPC manufacturers to introduce a new wave of devices that come in a wide variety of colors, shapes and most importantly -- lower price points. "You'll see an additional wave of UMPCs available in the holiday timeframe. We are seeing a lot more Tier 1 players get a lot more interested in releasing the UMPC," remarked Mika Kramer, head of the Windows Client Mobility Marketing Team.

Lower price points may be achieved by using lower-cost components such as VIA's C7-M processor and VX700M chipset. These components would offer a much more cost effective solution compared to the more expensive Intel Celeron, Pentium-M and Core Solo processors used in existing designs. Other features that may be included to boost appeal with consumers include drop-down keyboards as seen on Sony's VAIO UX.  AMD will also sell Transmeta Efficieon processors specifically for UMPCs later this year.

The majority of the features being tossed about to help bolster the UMPC platform are being taken into consideration by OEM manufacturers now, but we won’t likely see the fruits of their labors or any significant pricing shifts until “Vistagami” UMPCs arrive sometime next year.