Whoa, big day in the land of low-cost ultra-portables. First Dell, now Acer in what appear to be the first shots of Acer's first sub-$500 ultra-portable. The images above were dumped into the forum over at UMPC Portal and show what appears to be an "Aspire One" branding to the right of the touchpad and what could certainly pass as the rumored 8.9-inch display. And although that UI is very un-Microsoft, there's no denying the Microsoft flag waving back from the keyboard. We'll know for sure if this is Acer's contestant in the race to the bottom next week at Computex.