Engadget's weekly how-to article this week is about how to turn your iPod (any flavor will do) into a universal infrared remote control.
While this seems like a great idea here's what I don't get... you need an iPod, a Pocket PC, a PC or Mac with sound recording software, and a hardware IR device... so why not just use the Pocket PC as the remote control??
Many Pocket PC's these days are designed with a good IR range and there is software available to make your Pocket PC act as a universal remote control (some Pocket PC's (such as some iPaq's even ship with free versions of that software)
Here are some programs for your pocket pc:
Vito Remote (hmm, the name sounds a lot like Tivo, what a coincidence)
TV Remote Controller (with voice activated commands)
Novii Remote
Alternatively if you have a media PC and want to control Microsoft Media Player remotely from your Pocket PC over a wireless network you can try Zerama Remote, or try controlling iTunes and your Apple Airport Express with eyeTuner (thanks PocketPCThoughts)
"so why not just use the Pocket PC as the remote control??"
cause the title of exercise is "use your ipod as a remote". Think of it as an ipod challenge.