I would then suppose that you cannot use VS 2005 to develop apps for the Palm Pilot?
Our vendor is recommending that we go with the Palm Pilots since they have Black & White screens and less options on them, which makes them less likely to be stolen. Things sometime disappear from this plant. A Pocket PC would be pretty tempting to take for some people, since you can put it into your "pocket" and walk off with it so easily.
Cecil