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If you really want to, go get yourself a new Archos 10 mini-laptop.
The name Archos sounds just as cool as Atari, and you will find that Archos products keep up the original spirit of the original Atari that brought you the 8-bit computers.
Archos started in the late 1980s just as Tramiel took over, but it is opposite of Power Without The Price. It is Power, and highly innovative and creative devices to rival the iPod, GPS units and even Tivo/Slingbox. Plus a name even as cool as Atari -- Archos..
This is what Atari might be doing today if the original survived. You will even find a new Archos laptop on there that is powerful enough to run your emulators.
Just pretend it is the Atari Archos line of products so you can quit pining for the new Atari computer that will never come.