As a long-time user of PDA's (circa 1989), I must admit that the VPL, next to the Newton MessagePad, is quite affordable and versatile. And with the inclusion of the VisorPhone, I now carry only one device. Comparing the VPL to a Pocket PC is similar to comparing a Honda with a Lexus. Sure, both will perform the same function of getting from A to B, and the Lexus will carry one in style, but the Honda is more practical and less expensive to own and maintain. That's how I view the VPL. For what I want to do, the VPL does it, plain and simple. Heck, my life is in it: checkbook (Accounts &amp; Loans), budget (QuikBudget), database (ThinkDB), eBooks and newspapers (PalmReader and AvantGo), daily notes (DayNotez), life organizer (LifeBalance and DateBk4), outlining thoughts (ShadowPlan), my office (QuickOffice), email and casual web browsing. While the VPL can do all this, not everyone would want to necessarily. The fact is, it's affordable and versatile. I can't wait for the next PDA incarnation!