i-mate SP5m Windows Mobile Smartphone
If you're looking around for a Windows based Smartphone, consider the i-mate SP5m Windows Mobile Smartphone which has been around for some time. Though not directly available through any US carrier, the phone be purchased at various online dealerships and used with GSM carriers.
The SP5m is i-mate's version of the HTC Tornado - Noble reference design and includes features specifically designed for music playback. With the SP5m, you get a 2.2 inch 240 x 320 color screen, quad band GSM support, EDGE support and WiFi 802.11b wireless support. The phone is powered by a Texas Instruments OMAP 850 running at 195MHz and runs the latest OS from Microsoft - Windows Mobile 5.
Other tidbits include:
MobileTechReview reviews the phone here in case you want more information on the phone.

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