@misterc lets stop the harrassing.
now, in order to develop a new device.
this is practically possible, without zillions of $$. Prototyping boards with all the necessary HW is available.
Now, when it comes to finish the product (design, custom mainboard, chips, screen etc) to a smaller, usable device, this is where it will start costing, probably hunfreds of thousands $.
THAT is where we need to look for sponsoring. Chip manufacturers, cell phone manufacturers or whoever would be interrested in sponsoring.