I bought this little PC for less than 20 € on eBay. It's a X86 based thin client - so installing debian shouldn't be a great issue. I had to remove the Windows CE SSD and debian installed without any problem on the device from an USB flash drive.

Inside view:

D00:00.0 Host bridge [0600]: Silicon Integrated Systems [SiS] 550 Host [1039:0550] (rev 01)
00:00.1 IDE interface [0101]: Silicon Integrated Systems [SiS] 5513 [IDE] [1039:5513] (rev d0)
00:01.0 ISA bridge [0601]: Silicon Integrated Systems [SiS] SiS85C503/5513 (LPC Bridge) [1039:0018]
00:01.2 USB Controller [0c03]: Silicon Integrated Systems [SiS] USB 1.1 Controller [1039:7001] (rev 07)
00:01.4 Multimedia audio controller [0401]: Silicon Integrated Systems [SiS] SiS7019 Audio Accelerator [1039:7019]
00:02.0 PCI bridge [0604]: Silicon Integrated Systems [SiS] Virtual PCI-to-PCI bridge (AGP) [1039:0001]
00:0a.0 Ethernet controller [0200]: Realtek Semiconductor Co., Ltd. RTL-8139/8139C/8139C+ [10ec:8139] (rev 10)
01:00.0 VGA compatible controller [0300]: Silicon Integrated Systems [SiS] 550 PCI/AGP VGA Display Adapter [1039:5315]

sensors: w83697hf-isa-0290 Adapter: ISA adapter

BYTEmark* Native Mode Benchmark ver. 2 (10/95)
Index-split by Andrew D. Balsa (11/97)
Linux/Unix* port by Uwe F. Mayer (12/96,11/97)

TEST                : Iterations/sec.  : Old Index   : New Index
                    :                  : Pentium 90* : AMD K6/233*
--------------------:------------------:-------------:------------
NUMERIC SORT        :          55.955  :       1.44  :       0.47
STRING SORT         :          8.9039  :       3.98  :       0.62
BITFIELD            :      2.7116e+07  :       4.65  :       0.97
FP EMULATION        :          17.152  :       8.23  :       1.90
FOURIER             :            1535  :       1.75  :       0.98
ASSIGNMENT          :         0.86326  :       3.28  :       0.85
IDEA                :          246.77  :       3.77  :       1.12
HUFFMAN             :          120.57  :       3.34  :       1.07
NEURAL NET          :         0.91108  :       1.46  :       0.62
LU DECOMPOSITION    :           24.94  :       1.29  :       0.93
==========================ORIGINAL BYTEMARK RESULTS==========================
INTEGER INDEX       : 3.675
FLOATING-POINT INDEX: 1.489
Baseline (MSDOS*)   : Pentium* 90, 256 KB L2-cache, Watcom* compiler 10.0
==============================LINUX DATA BELOW===============================
CPU                 : SiS SiS SiS  05/00 200MHz
L2 Cache            :
OS                  : Linux 2.6.26-2-486
C compiler          :
libc                :
MEMORY INDEX        : 0.799
INTEGER INDEX       : 1.017
FLOATING-POINT INDEX: 0.826
Baseline (LINUX)    : AMD K6/233*, 512 KB L2-cache, gcc 2.7.2.3, libc-5.4.38
* Trademarks are property of their respective holder.