Samsung Electronics has unveiled their latest with the SPH-8100 Pocket PC. This one is quite impressive. Not only does it have Wi-Fi capability with 802.11e, but can serve as a Wibro modem in connection with a PC or laptop.

The SPH-8100 has a 2.8 inch TFT screen with 240 x 320 resolution. It also can give you access to data at speeds of 20mbps, even while traveling on the freeway. Other features include VoIP, Push-to-All, and a dual cameras of 2.3 Megapixels each for video telephony. Other features include Terrestrial DMB and TV-Out. All of this is powered by Microsoft Windows Mobile 5.0.

Let us hope that this gadget is available soon, because it looks quite neat.