The Apple eMate Is Reborn... As A Windows CE Device. 
Sorta.
Or maybe you just want to look at the hp jornada 720 handheld pc.
Might be good for your mom, who doesn't want a big old computer taking up space in her place.  
On the other hand it's not geared to a Mom, like 3Com's Audrey was. 
Is there anything out there for my Mom that will let her send email and browse the web?
 
