GeoFrameworks and Jon Person released their GPS Framework for .NET on CodePlex! The really nice thing about this framework is it works with both the full blown .NET Framework and the Compact Framework. If you're developing for a Windows Mobile, embedded, laptop or desktop computer, it should handle all your needs.
Just a few of the features are:
Update: Forgot to put in the link! http://gps3.codeplex.com
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