http://www.golem.de/0107/15061.html
http://news.cnet.com/news/0-1006-20....html?tag=mn_hd
A Microsoft spokeswoman rebuffed the notion that Pocket PC owners want to run Palm programs, saying it is the equivalent of putting a
Yugo engine in a BMW.
It's technically possible to emulate the Palm OS on a Pocket PC--although not vice versa--but why would you want to?" she said. "You'd turn the Pocket PC from a powerful computing device with office connectivity, music, Web browsing and more into what basically amounts to a
DayTimer"

