I was wondering if anyone knew of a single board with enough MIPS to run a SIP phone application, media player , AC97 sound and VGA graphics via an TFT Panel in the sub $100 range?  Looking to do embedded Linux device, but am having trouble finding anything under $300.  I know they have to exist as I can get a SIP phone with close to these capabilities with MontaVista embedded Linux for under $70. : )

Thanks,

Derek Neighbors
Integrum Technologies