If you want to see what direction the Pocket PC is going, then you want to check out the Toshiba e740.  This is the first Pocket PC to come with integrated Wi-Fi (IEEE 802.11b) wireless connectivity. (Integrated Bluetooth comes standard in the European version instead of integrated Wi-FI.).  This should definately be the PDA of choice for the office environment because of the wireless networking capabilities.

Another first for the Pocket PC is the use of the new Intel XScale processor.  In most studies, the 400MHz only showed minimal improvement over the 206MHz Intel StrongARM processor.  Intel claims that the XScale processor can reduce it's clock speed to further conserve battery life when performing less demanding tasks, but since applications haven't been written yet to take advantage of this capability, don't expect to see much of a difference yet.

With all these new features, the e740 comes in a suprisingly small package—4.9 by 3.1 by 0.6 inches (HWD) and 6.6 ounces. The e740 is only slightly heavier and larger than it's predecessors.

The  e740 comes with the ATI Imageon 100 2D video chip. The chip is designed to share some of the workload with the XScale processor, improving overall graphics and battery life. You probably won't notice the difference yet since, as with the processor, applications aren't designed for this yet.

With the wireless capabilities and the ability for the e740 to actually improve its performance as applications are geared towards it, I think the e740 is well worth the price.  This Pocket PC should keep you up with the trends for several years to come and if the processor does as promised when applications are designed for it, I'll give it 5 stars.