Just wanted to share my experiences as well.
I searched around a bit too, for the frontlit GP32 and found these prizes on 26 May 2003:
Lik-Sang - $229.00 + $29.00(EMS) / $26.00(UPS) == $258.00 / $255.00
Play-Asia - $209.00 + $27.90(EMS) / $31.90(UPS) == $236.90 / $240.90
Entware - $200.00 +...