We first caught sight of i-mate's SLVR-esque SPL handset a few months ago, but the good folks at MobileBurn have now managed to actually get their hands on one of 'em, coming away fairly impressed with the familiar-looking handset. The phone itself is a Windows Mobile number, with 128MB ROM, 64MB RAM, a miniSD slot, Bluetooth, a 2.2-inch LCD, and a 2 megapixel camera. That camera looks to be one of the handset's biggest failings, according to MobileBurn, who found it to perform well below average without so much as an auto-focus option. Also taking it down a few notches is the lack of WiFi and 3G data capability, as well as a somewhat slow to respond interface. That said, they still found enough to like to give the SPL a "highly recommended" rating, with the phone's comparatively low price being one of the biggest factors working in its favor.