Windows for Devices just published an article suggesting that a recently launched product from Embest and Farnell was taking on the BeagleBoard xM.
The DM3730-EVK from Farnell is based on a TI DM3730 chip - a Corterx A8 with DSP capability. It comes with 512Mb of flash and 512Mb of RAM; the kit also includes a 4.3" screen. Out of the box it boots linux or WinCE. It's priced at £353.00 + VAT.
The BeagleBoard has 512 Mb of RAM and the same TI chip; LED screens are separately available, as is WinCE. It costs £124.80 + VAT. A touch screen might add another £120 to that.
However, there's a more fundamental difference between the products.
The DM3730-EVK is clearly aimed at the commercial market. It seems to be a stable design which you could sensibly use as the basis for pilot (small-scale) production of a commercial product.
The Beagleboard explicitly warns that it's not intended for production use, largely because the team reserve the right to change the design whenever they come up with improvements. Great for prototyping or proof-of-concept, and inexpensive enough for anyone who wants to try out a new idea.
Both are available from Farnell: