I have used both Palm and MS OS's for many years on different PDA's and Mobile devices. My opinion on the 2 operating systems are as follows:

1. Palm OS has always been easier to use for me and simpler to navigate. There are more applications out there for Palm, though I have to admit that the applications for MS is catching up.

2. Palm OS seems to be more stable than the MS OS.

3. There seems to much more nicer programs for the MS OS than Palm, there may be a Palm equivalent, but the MS version seems to have more features, etc.

Again these are just my observations and opinion. You can not go wrong with either one. I do not believe that Palm is on the downslide, I actually think the partnership with MS will help the Palm OS. God Bless.