I currently use a Treo 600 and have my pop accounts forwarded to it automatically, which works well for me...I use an app (Snappermail) to poll the accounts on an every 15 min. basis. The device's greatest shortcoming for me personally is its lack of Bluetooth, as I have always used Bluetooth phones and have large amounts of money invested in various Bluetooth items.

I use pockettunes and real player one on the Treo, along with a memory card for mp3 storage -- I have relatively few mp3s and even less time for listening as I commute by car, but for the metro-riding downtown crew an iPod would prove to be a far more worthwhile investment on that front. I would agree with your assessment of the Treo, it comes close but not quite close enough. It suits my needs well and allowed me to finally ditch the Blackberry+phone combo I have relied upon for years...I am looking forward to the next thing.

If Sony-Ericsson would only come out with a Symbian-based smartphone WITH KEYBOARD....I hate stylus-driven devices.