go for Palm, MS are rich enough and Palm are faster and make MUCH better use of memory, go for a tungsten e or higher, the wireless connection is IR in the tungsten e, bluetooth in the more expensive devices, plus you can beam notes and programs to mates who have Palms easily enough, theres a lot of good freeware out there for Palm and it takes bog standard SD memory cards (like in a camera), plays MP3 through realplayer, and if you have a 256 or 512 mb SD card you can store movies AND music on it
as well as your software/notes/games etc (ie all those at the same time) I love Palm devices, I have 3
Mentor.
PC1: P4 hyperthreading 3ghz, 1gig mem, 2x160gig hd`s, Nvidia FX5900 gfx, 6 way surround sound, PC2: AMD 1.2ghz, 512mb ram, FX5200 ultra gfx, stereo 16 bit soundblaster, ups.