Ipaq users seem happy:
http://reviews.cnet.com/HP_iPaq_Pocket_PC_H4150/4852-3127_7-30571422.html

That seems to be 100 bucks more than the X30 with Wifi. And the Zire 72 may never get Wifi or I missed out on a solution or just forgot.

The X30 looks like a winner and what I will order shortly to see if I can port my software over. At 199 to 349, the prices are what my clients will pay.

Bob