During their financial analyst meeting, Nvidia revealed their plans for what they called "the world's most affordable Vista Premium PC".
Instead of utilizing Intel or AMD's processors, for the new platform Nvidia chose to go with VIA's Isaiah processor coupled with an integrated Nvidia graphics chipset. According to Nvidia, this combination is good for a total of 36 GFLOPS in comparison to a mere 6.4 GFLOPS for a comparable Celeron-based system with an Intel 945 IGP/ICH4 chipset.
NVIDIA also claims that its platform will be Windows Vista Premium capable, support Blu-ray HD and DX10, and cost less than $45.
VIA Isaiah processor does indeed offer performance on bar with current Intel Celeron offerings, but the real test should be against Intel's upcoming Atom processor.