Apple ITunes - Download iTunes free software to purchase and download music for your handhelds. Carries the most popular TV shows, movies, and music.

Amazon MP3 Store - Download popular music, classical music, new releases and more, in MP3 format. Most songs are $0.99 and most albums are $9.99 or less.

Audible.com - Has thousands of downloadable audio books, radio programs, audio newspapers, and magazines for Pocket PCs, WinCE, Visors and BE-300s. Check the HelpCenter for supported portable devices.

Ectaco Talking Partner Dictionaries - The ability to pronounce words is the distinguishing feature of this software translator for Pocket PCs. You don’t have to check the transcription, merely select the word and with one click make the speech synthesizer pronounce it for you.

ClassicalArchives.com - Has Classical music files (MIDI and MP3), illustrated biographies, timelines, a search engine, and downloads for a small yearly fee.

Fonix - iSpeak for Pocket PC allows users to listen to email messages, text documents (.txt), MP3 (.mp3), or Wave (.wav) files.

Pocket Tunes - Turns your Palm Tungsten T into a portable audio player.  Plays compressed audio files (Ogg Vorbis) or uncompressed WAV files from a flash memory card.

Aerodome - AeroPlayer turns your Palm Powered handheld into a portable audio player by playing digital audio files stored on an expansion card.

Windows Media Player - MP3 player for Windows Mobile. Plays the Windows Media and MP3 format including asf, .wma, .wmv, and .mp3 extensions.

Aspeed Tech - Has a PDA speaker system for Palm and Pocket PCs.

Han-d-solutions - Their MPort MIDI interface allows you to take a large selection of MIDI compositions for playback on any MIDI capable keyboard.

Speechgear - Has audio language translation products for PDAs.

RealPlayer for Palm Handhelds - Allows you to play and transfer RealAudio and MP3 music files including Music Store files.