PocketMatrix

Let's see... I'd take:
-400Mhz XScale (I was going to say 347MHz Strong ARM, but that would probably get too hot)
-1400mha battery
-built in wireless LAN
-Linux based OS (like Zaurus)
-transflective display
-floating point co-processor
-removeable batteries
-D-Pad and button layout like the E-125 or @migo
-Flip cover
-jog dial
-miniPCI expansion slot (so I can add components like modem, graphics card, etc)
-built in 56k modem

[EDIT] Why not make this a landscape device now that I saw that. You can do anything to a Linux OS, why not landscape it so it's more like a tablet PC and have the D-Pad on the left and four buttons lined up vertically on the right? I like that, that's a good idea.

well, when your not playing games.. one button could control the bluetooth (on/off), and the other.. hmm

It needs a solid case like the E-125's metal shell ... and NO FRIGGIN LINUX.

I'm sure Moosemaster would love LINUX Manrape on his pocketpc, but lets not give into stupidity

Linux is better. We could get Bochs running on it in no time and then have whatever we wanted running on it. And Linux is a lot faster than the PocketPC OS. Plus Linux is widely programmed for, unlike this unique PocketPC OS that isn't compatable with any other Microsoft OSes. Microsoft just does that so you have to buy em all.

If every device was alike, it would be boring. you would have NO new software developers coming into the market because only the established publishers would be able to get anywhere. the PocketPC OS serves as a starting point for developers to test the waters.

What is the point of having xscale if it runs like crap on CE... or u could use linux or FreeBSD for the real hardcore guys.... also where the hell do you think your going to get an xscale processot or even an LCD controller or the 10,000 other things. Your guys don't know the first thing about hardware developement; microsoft is not going to just give you software. The easiest way to get going is with linux.. it has very good StrongARM/XScale support already and you could just add in any tweaks you needed. I don't know why you guys are so anti-linux--i bet you haven't even tried it. I am on a linux box right now typing this. Well i am not trying to put you down anyway... i just wanted to give you a jolt of reality.

Complete Specs:

Stereo Line-in[b] jack and also a seperate headphone jack (full-duplex sound, of course)
(why hasn't anyone put in a line-in jack, yet? It's simple to do and the VoIP possibilities are endless! The sound chip in the old iPAQ already supported stereo-in, all that's needed is the right connection to a jack!)

400+ MHz with PC150 RAM for overclocking (I'm an overclocker, as you can tell) and of course the software/firmware to overclock

VGA (640x480) 16-bit (at least) 4 inch screen (VGA has been a dream of mine for 3 years now...) [b]Seal up the stupid screen, already! I don't want any dust!

VGA-out(optional) (that runs out of the integrated display controller so that GAPI games will work on it as well)

old Cassiopeia-style buttons (Why the crappy iPAQ-style buttons on everything?)

USB-host with a built-in USB slot (USB 2.0 would kick butt...)

big removable 2000 mW battery with a Casio-style backup battery

SD(IO)/MMC & CF2 slots (if you can't fit in both, fit either a CF2 or a SD(IO)/MMC slot, but not a stupid CF1 slot!)

48-64 MB of Flash ROM (the new 3970 iPAQ has it right with all the extra user-available flash ROM)

128-256 MB of PC150 SDRAM (150 MHz RAM for overclocking)

built-in 802.11b would be nifty... but optional (three different models: without any integrated wireless; with Bluetooth; and with Bluetooth and 802.11b) Personally, I don't care about Bluetooth unless I can have wireless headphones...

Make it all thin... I mean, e310 thin, if possible. But, iPAQ thin if you can't fit all the features into a thinner package.