In my opinion, the pocket pc, which runs Windows CE, is one of the easiest and most rewarding platforms to develop for. Microsoft provides all software (compiler, emulator, great help files) for free, GapiDraw is free (as well as its help files), and with the emulator, you don''t even need a real pocket pc. So why do so few people develop for it? Don''t be afraid! Right now, it seems as though Palm is winning the PDA wars as far as game selection and quality. Pocket pc is better! Don''t you guys agree?

Emulator is not the same as real device.
When you use some api that runs on emulator, it is not 100% to run on device.
But I think pocket pc is great, but it is more expensive than PDA. And the Pocket PC like ipaq 3900 is very good, but it is not PHONE ;-)

P.S.: Sorry for my english