Based in the US? Want to get a Windows Mobile phone for developing software? Want to be able to upgrade it to Windows Mobile 6? How does $50 sound? Yeah, I thought so. Check out this Blog posting from Gerardo Dada.

Can't wait to try out a Windows Mobile 6 device? Now you don't have to - if you have Visual Studio 2005 (Standard edition and above, not Express - sorry ) you can download and install the Windows Mobile 6 SDKs, which include high-quality emulators. ...