Mio's new Moov 380 GPS just passed through the FCC, complete with the ability to make/take phone calls and send/recieve SMS texts. The GPS unit comes with a SIM card slot, allowing for said cellular functions as well as an SD card slot for storage. In addition, the Moov 380 comes with a SIRFStarIII GPS chip and cellular data speeds would range between 2.75G and 3G.
Because this needs a full voice plan from a wireless carrier to make use of the Moov's features, I'm assuming you're supposed to use the SIM card from the cellphone you already have. But would you go through the trouble of SIM swapping for this? Also, we've seen cellular enabled GPS units from Dash and Magellan, and soon, Garmin with the Nuvifone, but the usefulness of such a connection depends on what data the devices can pull down from the network. [Mio via GPS Tracklog]