The MobilePro P300, which includes Intel's 206MHz StrongARM processor, 32MB of built-in memory and a 32MB secure digital memory card, will sell for $599.
NEC's launch comes a little more than a month after Microsoft launched the new version of the Pocket PC operating system.
Hewlett-Packard, Compaq Computer and Toshiba have already announced new devices that use the OS. NEC had said it was creating a Pocket PC device for the U.S. market but had not announced details.
Included on the 32MB storage card that comes with the MobilePro are several programs, including software for viewing PowerPoint presentations as well as Voice Messenger Force, from Ruksun Software, a program that allows instant messaging using spoken words.