Hi,
non-phone edition Pocket PC's are getting harder to come by.

The Dells have always seemed to offer good value, and I have used them in some applications, however, most of the work we now do involves remote comms, so we go for WM6 Professional as it is now called - a PocketPC with a phone.

It depends on your app and environment to a certain extent. Drop a Dell without a case, and you may lose it, but you would have to drop 5 to get to the cost of a ruggedised device.

Pete