Recently, devices like LG's Tegra 2-powered Optimus 2X have blurred the lines between smartphone and mini-computer but they're still geared towards the former. The Magic W3's primary function is as a handheld computer that also happens to have telephone functionality. What's the difference? The Atom-powered W3 runs on a full version of Windows 7 Home Premium for multi-tasking productivity and includes 32GB of onboard solid state storage.

In addition to the Windows 7 OS, the Magic W3 microcomputer runs a Magic Telephony Touch User Interface to cater for user voice and texting needs over a suitable quad-band GSM network. An Intel Atom Z530 processor running at 1.6 GHz provides the computing power, with support from 1GB DDR2 RAM. The 4.8-inch touchscreen display is capable of 720p high definition playback and there's a 1.3 megapixel webcam for video conferencing or web chat.

The device also benefits from 3G, Bluetooth and 802.11b/g wireless connectivity, and in addition to the obligatory SIM card slot also sports mini-HDMI, mini-USB and microSD. Completing the specs checklist is built-in GPS, accelerometer, dual microphones, stereo speakers and a 3.5mm audio jack.

Having a full version of Windows running on a handheld device may have been enough of an attraction just a few short years ago to make the Magic W3 a huge success, but it's questionable that it will be able to compete with the many more advanced mobile offerings either already or soon to be available. That said though, there's nothing wrong with having another choice for mobile computing.

At the time of writing, there's no word on pricing or availability.