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You should go with the dell without a doubt. The 1940 - although a good pda - is 6 or 8 months old I think and is too limited when compared to the dell. The dell has wifi (whether you need it or not), the newest of intel's processors, a normal headphone jack (instead of a 2.5mm one on the 1940), a high capacity battery option, extra buttons, the latest OS, etc. the only thing the 1940's got going for it is the form factor, but that's it. Again, dell without a doubt.
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