eagle wrote:

...and I have yet to see anyone with a Palm handheld and headphones... 



Eagle,

I've owned a Kyocera 7135 smart phone for almost two years now - it's a Palm based device that is not only a phone and a PDA, it also plays MP3s pretty well, and from any size SD card I choose to put into the phone. And while listening to an MP3, if the phone rings, it pauses, lets me use the same headphone to hear the caller, and then I can resume the music when finished talking.

Nowadays, any Palm 5.0 device can be an MP3 player with a simple application (and of course supporting hardware).

Just my $0.02.

-Chuck