According to people familiar with UMPCs the U60 has one of the nicest keyboards out there, although the reporter says the mousepad wasn't as superb as the keyboard:
People who are into the these kinds of devices tell me the keyboard is one of the best out there, but I found the mousepad a little twitchy for my linking. This is probably just something that you just need to get used to.
The raw specs on this are a Vis C7M at 1GHz, a 6.5 inch 800 * 480 LED backlit screen and a 300K pixel webcam. It has 768Mb RAM and a 30G 1.8 inch HD, more than enough to run XP. If you can get used to the keyboard and mouse, it looks like Gigabyte has one of the best UMPCs out there.