OLINUXINO is Open Source software and Open Source Hardware, low cost Linux Industrial grade single board computer with GPIOs capable to operate -25+85C.
The project is hosted at Github: https://github.com/OLIMEX/OLINUXINO
The development discussion group is at Yahoo Groups: http://tech.groups.yahoo.com/group/olinuxino/
OLINUXINO is completely open source - including hardware and software, this means you have access to all CAD files and sources and you can reuse them for your own personal or commercial project. There are NO restrictions to manufacture and sell these board for your own use or resale.
OLINUXINO use widely available microcontroller iMX233 which cost USD 5.50 in 100 pcs quantity, this means that people can spin off their own boards and manufacture them cheap as the processor is in TQFP easy to assembly by hobbyist package.