Acer's handheld strategy has previously included Palm OS- and Pocket PC-based devices, in the shape of the <a href="http://reviews.zdnet.co.uk/hardware/handhelds/0,39023880,10002593,00.htm">s60</a> and <a href="http://reviews.zdnet.co.uk/hardware/handhelds/0,39023880,10002503,00.htm">n20</a> respectively. The company's latest offering, the n30, is a Windows Mobile 2003 for Pocket PC device, which suggests a level of commitment to Microsoft's handheld OS.