If you’re bored with 3G iPhone rumour mongering, here’s an alternative bit of speculation from MacUser:
Considering that Apple has an OS perfectly suited to running on small, low-power devices, that it knows where the laptop market is headed, that it has implemented a flash-based storage system already, and that it has a close relationship with Intel, it seems almost a no-brainer that it should produce an Atom-based device running OS X.