I largely aree about picking the IPAQ. However, you can get VPN for the Palm and the Office applications on the Palm now work on native MS Office file formats. There is getting to be fewer and fewer differences between them. I use both and the one thing I find much better on the IPAQ is synching to Outlook, especially mail. Calander etc sync fine on the Palm but they are noticeably slower although I wonder if that is do to the presence of DataViz. But Outlook mail is definately much better on the IPAQ.