Ugh! We just finished a project similar on VS2008/3.5/WPF
Here are some resources:

http://msdn.microsoft.com/en-us/library/aa458022.aspx
We ended up using this:
http://www.opennetcf.com/FreeSoftware/DesktopCommunication/tabid/90/Default.aspx



>>Looking at the device, it is not a simple scanner but is a mobile pc device with a scanner. Do you have one now to use with development? You need to look at the tools it comes with and do some testing. I think John Baird works with handheld devices and .net. Hopefully, he will jump in here to help you get started. Look at this site and the tools it comes with:
>>
>>http://www.racoindustries.com/dolphin_7900-features.htm
>>
>>Snippet:
>>
>>Processor
>>Intel X-Scale PXA255 400MHz
>>
>>Development Environment
>>Hand Held Products Dolphin SDK for Visual Studio 2005- supports C/C++, C#, and Visual Basic development on Visual Studio 2005
>>
>>Operating Platform
>>Windows Mobile 5.0
>>
>>Third-Party Software
>>SOTI MobiControl (remote device management) PowerNet™ Terminal Emulation (TNVT, 3270, 5250) and ITScriptNet
>>
>>Memory
>>64MB RAM x 64MB and 128MB x 128MB RAM and Flash memory options available
>
>Yes, we do have a scanner here already. Our first step was to see how big the file to download would be. I suggested to use CSV or SDF format.
>
>I'm going to check this site. I was also hoping for John's input as to how get started.