http://www.dealextreme.com/details.dx/sku.29102
This thing is a linux dreambox with Linux proted to it. It uses a PowerPC chip.
It's just $77
Why is a Sam $500-$700???
Discuss...
Well, it is not a SAM, nor can it really compare to one, but that still does not make your question invalid. There is no excuse for the price of the SAM boards, other than the manufacturer and distributors taking advantage of a few fanatic Amiga religious devotee's that had no other choices at the time.