The Palm/CE debate rages on, but I think that they both have their uses. The WinCE devices are good for people who want a lot of features, video, MP3's, wireless access, etc. Palm devices are better for someone who just wants an organizer with a few games and utilities. One of the major disadvantages of the WinCE devices is battery life. More processor, more featrures, but you have to recharge it every night. I'm still waiting for one of those mats you can place your phone, PDA, etc on and have them recharge.