Freescale Semiconductor is helping to kick this year's CES off with a bang, as its latest reference smartbook design actually has somewhat of a sexy flair to it. Currently, the model is little more than a great idea, but the company is hoping to have it available for partner evaluation starting next month. In theory, at least, this "smartbook tablet" would boast an ultrathin form factor, weigh around 0.8 pounds and get powered by a 1GHz i.MX515 processor. Other specs would include 512MB of DDR2 RAM, a 1,024 x 600 touch panel, 4GB to 64GB of internal storage, a microSD expansion slot, optional 3G WWAN module, 802.11b/g/n WiFi, Bluetooth 2.1, GPS, a USB 2.0 socket, audio in / out, 3 megapixel camera, inbuilt 3-axis accelerometer, an ambient light sensor and a 1,900mAh battery. We aren't quite sure what kind of bulk discounts Freescale is counting on, but it's hoping that this design will "enable a second generation of smartbook products with prices less than $200." We dig the ambition and all, but we're guessing OEMs will actually want to turn a profit should they sign on to sell something like this.