This is my current pick for best pocket pc without 802.11 wireless. It has bluetooth, 64mb memory, a color 240×320 pixel screen, and accepts SD, SDIO and MMC memory cards.
Amazon has it for $267.99 with free shipping.
A thin, light, and affordable Pocket PC
Includes mobile versions of Microsoft Office: Pocket Outlook, Word, and Excel
Integrated Bluetooth for wireless communication with other Bluetooth devices
Great multimedia features
What’s in the box: iPaQ 1945, USB synchronization cable, AC Adapter, battery, charger adapter, audio adapter, iPAQ Pocket PC companion CD