This deal has ended.
Amazon now has the Samsung BlackJack SmartPhone for $50 before $75 in mail-in rebates (currently valid through 3/14) net you a $25 profit when you signup for a 2-year plan. This is currently $300 at Cingular stores and $200 at Cingular.com. The popular Blackjack is a slim and light PDA that runs Windows Mobile 5.0 (you can surf the web and check email), has a 1.3 megapixel digital camera, a pretty good music player and bluetooth 2.0. Amazon has free 2-day shipping on phones, no sales tax (except KS, ND, WA) and the ability to transfer your current number online.