Palm Treo 650
Though it has its shortcomings, the Palm Treo 650 offers solid performance and adds some key features to maintain its reign as smart-phone leader.
Samsung SCH-i730
Small, light, and powerful, the Samsung SCH-i730's high-speed data support and built-in Bluetooth and Wi-Fi make it an excellent choice for those who have to stay connected at all times, though the crippled Bluetooth support may spoil the party for laptop road warriors.
Sony Ericsson W800i
Its design may not be particularly flashy, but the Sony Ericsson W800i Walkman phone elegantly combines its calling and multimedia features into a powerful device.
Cell and cordless phones
Nobody stays in one place for very long, but remaining in contact with coworkers is key to productivity, so chalk a phone up as justifiable to even the most critical IRS inspector, particularly if you've gotten rid of your landline phone. Even better, the government will help pay for not only the phone but the monthly service charges, as well. "Generally, a cell phone is a free write-off with no questions asked," according to Denis P. Monaghan, a New York tax preparer--whether or not you call home on your cell phone or use it to get the latest sports scores. The same goes for a cordless home phone that lets you roam anywhere and take that key conference call from the porch or in the den while watching TV.