Acer s60

Acer recently entered the handheld arena with two products -- the Palm OS device reviewed here and the Pocket PC-based n20. Acer is the first company to try its hand at both markets, and its products are interesting for that fact alone. But the Palm OS market is dominated by Sony's CLIE range, and is being driven along by version 5 of Palm's operating system -- which the s60 eschews in favour of version 4.1. So, is there a niche for Acer's £229 (inc. VAT) s60?