Do you have a X50 or x51? Why not just buy a sdhc card for your pda (WM5 will require a .cab file to enable sdhc support, easy to find w/ google search). 8gb cards can be found for ~30 and 16gb cards for ~55-60 (Ive seen them as low as $45 ar), or even a 32gb sd card. The mid and high level x50's and x51's have both wifi and bluetooth, so in addition to getting online at a hotspot, you may be able to tether your pda to your phone anywhere you have service and get online anytime. As well, the x50 and x51 have a built in mic and speaker, or you could use a bt headset, and use skype or other sip clients to make calls when you are on wifi. Sure, you can get skype for your ipod touch, but since it doesnt have a built in mic, you will have to hack one together yourself or buy a enthusiast made mic for $50-75. Last time I checked, Apple wasnt making mics for the touch (why would they? they want to sell you a iphone too) and no 3rd party accessory company is making them yet (at least they wernt as of 2 months ago when I was looking at one). So for just the cost of the memory card, you can have up to 32gb of storage, and the time to d/l the file to enable sdhc support. But if you have a older pda than either the x50 or x51, Id just get the ipod touch.