Thanks for all the comments. Willyroo, I might just have to take you up on the test drive offer later this month . But unfortunately, the Treo is considered to be primarily a phone and as such does not come under the "Portable Computing Device" classification that is required to obtain the exemption under the Friinge Benefits Tax ruling my company uses for the salary sacrifice employee benefit. The Treo is explicitly mentioned as being not acceptable for this policy. PalmOne, HP and Dell are all explicitly included in the policy.

I went window shopping today to get a feel for the Windows devices and compare with the Palm. Although the Dell is only available from Dell's on-line shop, I was able to look at some of the HP range along side the Palm Tungsten E and T5. The HP's seem similar to the Dell's as far as features go, just more expensive. I looked at the HP iPAQ hx2750 and hx4700 models.

The hx2750's transflective screen looked great with excellent contrast. The hx4700 is higher resolution (640x480 vs 320x240), but not as bright and less "depth". But when looking at a spreadsheet and zooming to 50% in the hx2750 made the text unreadable, while on the hx4700 it was still readable - though small. I wonder if the same depth and richness difference exists between the Dell Axim x50 and x50v models?

The Palm Tungsten T5 did not overly impress me. The colour screen is obviously a great step up from the 160x160 mono screen of my IIIxe, but it seems a lot of money for less bang than the Dell.

So I am leaning towards the Dell Axim x50v right now for A$850, and adding a 1GB SD memory card (A$183.70) and 2200mAh battery (A$60.50) and considering the foldable Bluetooth Keyboard (A$108.90). Might look for a better price on the memory or wait until an upcoming trip to Kuala Lumpur to see if their SD memory prices are better.