This is a great question. Ultimately though, it comes down to the Pocket PC vs. Palm OS debate.

But first things first, if you're a Mac person, there's no question about it: Pocket PC-based PDAs aren't Mac compatible, so it's a no-brainer to go with the Palm Tungsten E. If you use a Windows-based machine, you can use either.

While Palm OS-based PDAs tend to be easier for people to acclimate to, if you prefer the Windows look and feel, you'll no doubt be more comfortable with the Pocket PC. Furthermore, at the low end, devices tend to be more similar than dissimilar. That said, in your case, I'm leaning toward the Palm OS device. While we like Dell's Axim series, we prefer the higher-end Axims over the lower-end versions; the Tungsten line is pretty solid from top to bottom.