I have been in the pocket scene for two full years. Have gone all the way from Axim X5, X30mid, iPaq 3115, Loox 600, Axim x51v. And the single thing I can say is WM sucks!. Yeah, it has great application base, but as an OS it hasn't improved in terms of user experience even a step from 2000 till now. Yeah, there has been some design changes, some internal ones, but as a whole.. it's the same. The axim has really great CPU (PXA270@624), which overclocks incredibly (1014Mhz in my case), but the OS kills all the potential. Opera, MP# player, ICQ and a file manager. And that's it. Even a single file browser opened after that is a disaster. It's comfortably usable for multitasking up to two programs. As for music players there are some quiet nice. PocketMusic and PocketPlayer are among my favourite. But I would not compare them to UKMP. Or Kagu. Or Canola. What do you have to transcode for the N800? I watched at least two fims directly copied from the PC. The only downside is the size. The GPU in the Axim is lite version of the one in N800. It's the same PowerVR MBX, but MBX Lite. It's incredible to play Quake 3 with reasonable FPS.