Using a Treo 600. 80% full card, 14% fragmentation (not sure if that matters for the VFSMark analysis)

VFSMark Results

File Create: 421%
File Delete: 309%
File Write: 133%
File Read: 164%
File Seek: 380%
DB Export: 152%
DB Import: 399%
Record Access: 326%
Resource Access: 320%

VFSMark: 289