MS in association with Everlink Wireless are selling a Smartphone Development Kit for US$ 499. The phone is not certified for network operation. The kit provides all the resources needed (along with a few bonus items) to develop, test, and market mobile applications for Smartphone.
What's In The Kit:
Microsoft Smartphone Developer Kit Quick Start Guide
red e SC1100 Smartphone (pre-commercial device provided by EverLink Wireless)
USB Sync Cable
User Manual (provided by EverLink Wireless)
Microsoft Mobile Development Toolkit CD, which includes all the tools and resources you need to build and bring to market mobile applications for Smartphone and Pocket PC.
Information on Microsoft Mobile2Market, a comprehensive program for the logo certification and
market delivery of Smartphone and Pocket PC applications
Smartphone Developer T-shirt
Smartphone Clip Watch
*The enclosed SIM card will enable the phone in developer mode (no GSM/GPRS services). This device is not certified for network access.