Gigabyte Communications, a Taiwanese company, launched the GSmart i300 back in January with Windows Mobile 5.0 for Pocket PC Phone Edition(AKU3). According to a press release only available in Chinese so far, Gigabyte is now offering a free Windows Mobile 6 upgrade for the i300.
The Gigabyte i300 is powered by a 520 MHz Marvell PXA270 processor and comes with tri-band GSM/GPRS support, 64MB RAM and 256MB ROM, a 2.4-inch QVGA screen, built-in GPS (SiRFStar III chipset), a 2.1MP camera, a miniSD slot, Bluetooth 2.0 + EDR, and 802.11 b/g Wi-Fi.
The Gigabyte i300 Windows Mobile 6 upgrade is available as a download.
According to the::unwired, the i300 has only been released in Taiwan and Thailand so far.
Source: the::unwired