I personally think that Palm’s Tungsten T2 is a real competitor with Sony’s Clie line of PDAs. I don’t know about PocketPC’s though; the new Tungsten only has a dissipionting 32MB.
“Palm will release the Tungsten T2, the follow-up to the popular Tungsten T, later this month, possibly as early as Wednesday, 23 July.
According to official details seen by The Register, the T2 is the same form factor as the current model, so the version we reported on earlier today, is not, at least for now, the next generation of the PDA.” [The Register]