Related link: http://www.pocketpcthoughts.com/index.php?topic_id=4156
Pocket PC Thoughts talks about the popularity of Pocket PCs in the enterprise market, and attributes some of this popularity to .NET-based solutions that involve SQL CE. The Compact Framework lets developers share a common code base between desktop and handheld Windows platforms.
Could the Pocket PC be what takes .NET across the chasm?

