Dont bother with iMate JAMIN or O2 Atom (sorry, Navin!) and go for the Eten M600.
It is, without doubt, THE best Pocket PC phone that has ever come out till date. And I've used all of them so far.
The Samsung processor is zippy and efficient - its probably the only device that can actually handle Skype calls over WiFi. All the others are pretenders - you can install Skype on all of them, but will never be able to use it properly.
WiFi capabilities are good even if its only 802.11b (c'mon how much speed do you need for device of that size?). Battery life is excellent and the phone lasts 2.5 to 3 days with some amount of GPRS and WiFi usage - all the others conk out at the end of day 1.
Best of all, Eten has probably been the only device manufacturer to come up with regular ROM (thats your OS and application) updates, almost one every month or every other month. iMate or O2 launch upgrades probably twice or thrice in a year if you're lucky.
CONS:
1. There seems to be a small issue with the loudspeaker (2nd speaker behind the phone that plays alarms, rings, et al) and it seems to have a low-volume problem with certain sound files. I'm currently using the airtel polyphonic ringtone because thats loud and clear on the device - all my mp3 and wav ringtones are rather quiet.
2. Camera is no great shakes even if its one of the better cameras on Windows devices. I hardly use it so its not an issue for me.
3. Bluetooth had some issues (esp sleep mode) in earlier ROM versions, but it now seems have been sorted out with ROM Version 216.
Eten has been very proactive and I'd vote for this device anyday.
__________________ Cheers
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