A Friend gave me his PocketPC (Cassiopeia E-125) (He Didn't Use It Much, Dad Gave It To Him From Work) And I Also Own A Palm, Let's Look At The Pros And Cons:

Palm:
Pros:
Small Size, Black And White Screen Dosen't Suck Battery Life, Streamline OS, Easy To Use, Small Programs. More Freeware compared to PocketPC.
Cons:
No Color Screen(On M100), No Video/Audio Player, No Voice Recorder.

Pocket PC:
Pros:
Color Screen Video/Audio Player, Voice Recorder. Syncs With Outlook by default, full support for Word/Excel files out of the box.
Cons:
Price(My Model Currnetly Is $299, Paid $89 For Palm), To Big to fit in Pocket, Confusing OS, Programs Are Big.

My Pick For Palm Or PocketPC:
Go for palm, so big deal if it dosen't have all thoes fancy features. It's easyer to use.

The one thing I would really love to be able to do on my Handspring is to work on Word and Excel documents (though I'd rarely do it).

My friend who owns a Palm V just got some software that allows him to run Excel...I've got to look into that!