Buy.com has the Genius G-Pen 560 Graphics Tablet for $31 with free shipping. It has a 4.5 x 6-inch working area for drawing and handwriting. It has a two-button cordless pen with 1024-level pressure sensitivity. Input Resolution: 2000 lpi. USB connection. Windows XP and 2000. I think that a Vista driver is available.

The software includes PhotoImpact XL SE. I haven't used SE, but I find PhotoImpact to be a very useful graphics program. It makes it really easy to resize graphics, for example, to 800x600 pixels and/or to 50KB file size. (Handy for uploads to the SB Forum.)

It supports "messenger handwriting function," whatever that is!.

For specs, see:
http://www.buy.com/retail/product.asp?sku=208073763

For reviews, see the user comments at:
http://bensbargains.net/deal/81488/

and the NewEgg user reviews (67% rated the tablet "Excellent") at
http://www.newegg.com/Product/Produc...82E16823102006

I personally no longer buy from Buy.com because of an unresolved $22 dispute, but lots of people are very happy with them