Not to be confused with the $300K cell phone by Jaren Goh, Black Diamond Advanced Technology has taken the Ultramobile Personal Computer (UMPC) form factor and given it some military-grade toughness, unveiling the Switchback PC. Set to make its debut at the Embedded Systems Conference in Boston, the Switchback is being marketed as the world’s first “rugged” UMPC.

Powered by a less than spectacular 1.0GHz Intel Celeron M processor, the Switchback boasts a full gig of DDR2 RAM, a built-in thumb keyboard, a removable hard drive (up to 60GB), and a 5.6-inch WSVGA touchscreen display. Connectivity options include Bluetooth 2.0, 802.11b/g, and GPS. There is a host of add-ons for you to consider as well, including RFID readers, digital cameras, fingerprint readers, and so forth. You are also offered the choice of Windows XP, CE, WinMo, or Linux. No word on pricing, but the Switchback PC is set for a Q2 2007 release.