Are you blind? Do you have $1800? If so, GW Micro has a PDA for you, but it's super expensive. It's got a lot going on under the hood and will read aloud almost anything a person could throw at it.
It'll browse the web, read email, read books, play music and radio, IM on MSN, and more. It'll take expandable memory and has Wi-Fi. Basically, it does more than most people's PDA's.
If you're thinking that it'd be real easy to steal one of these from a blind person, shame on you. It wouldn't do you any good, anyway. You kinda need to know braille and it doesn't have a screen.
http://www.engadget.com/2007/07/14/gw-micros-voicesense-pda-for-the-blind/