Here's an article from <A HREF="http://www.news.com/News/Item/0,4,37341,00.html?st.ne.fd.gif.d">News.com</A> which says that Acer is moving into the handheld and set-top box markets. Acer is also working on a SmartPhone which will be able to synchronize with standard software, such as Microsoft Exchange and Lotus Notes.