Actually, the Ipaq 37xx series is basically a slightly updated 36xx series, just with PPC2K and a 32meg ROM instead of 16meg (the new OS is a bit bigger, so needs larger storage). There is no other difference and so, as cost is an issue, go for the original Ipaq. They should be considerably cheaper as they are considered 'old' models, but will function practically identical, and you can upgrade the OS later if you wanted. (If you lived in the UK, i would've offered you my old one at a silly price...

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