at the 200 dollar price range, my vote is for the palm m105 .
i think the palm's are the easiest to use. it doesn't take long at all to get used to the "graffiti" - which is the special way you input the characters.
the m105 also has 8mb of memory (which is a lot). unless your wife is some sort of "power-user" i truly believe she won't even come close to maxing it out.
i store everything on my palm: accounts, b-days, password lists, appointments, my resume, school, work and address history, etc. i would truly be screwed if i lost it.
i have the palm v and love it...
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Nothing wrong with the Palm, but you can get more bang for the buck going with a machine from Handspring. The Visor Neo and Visor Platinum both sell for $199 and they can both be upgraded with Springboard modules, which gives them (IMHO of course) a big advantage over the entry-level Palm.
They're at http://www.handspring.com
Personally I would have voted for HP's new Pocket PC though, a seriously cool gadget. It is however way out of your budget range, being top-of-the-line, state-of-the-art with every bell, whistle and doodad imaginable.
Actually, it's a huge misconception that Handspring Visors have add-on accessories and Palm machines don't.
The m100 series (m100, m105) have a number of cool add-ons: MP3 player, Kodak camera, GPS, etc. In fact, these accessories are usually cheaper than Springboard expansions, and the variety of choices is about the same.
m105 is a really good choice for around $200. For about $49 more, you can get an m125 which offers the latest Palm operating system (4.0), a faster processor, and more cool software, plus the SD expansion slot (which is pretty cool---there's memory cards and software cards for this slot).
Well, personally I still prefer the Visors in that price range. The high-end Palm machines are very nice looking - but of course, IMHO they get trounced by the new Pocket PC's in just about everything except size.
Palm, Handspring...just give one a try. Go somewhere and manhandle it. From what I've read, the former has a more better build and the latter seems flimsy. Feature-wise, they're the same. They should be as the Handspring guys came from Palm!
My wife got a Visor 'coz they were on sale then. Now, she just about has everything on it.
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I'll toss in a vote for a Handspring organizer. I've been using a Visor Deluxe since they came out and it's been great. I'd like to mention that the Visors have the Backup Module going for them. That thing has saved my butt several times when my batteries went dead and I had no replacements left.
Palm-branded handhelds also have backup---either a backup hardware module, similar to the one for Handspring Visors or a backup SD card that's pretty damn cheap.
Either a Visor or a Palm is a good choice. Palm tends to have sturdier hardware, nicer more ergonomic styles, and there's that cool SD slot.
By the way, Amazon is selling the new Palm m125 for $229. I'd recommend that as an entry model...