Toshiba has posted links to two files with ROM updates for the Toshiba e800 Pocket PC. The links point to file for Bluetooth and Wi-Fi models. On a recent event I attended the presenter told the audience this update would be made available free of charge.
The Windows Mobile 2003 Second Edition OS is more like a refresh of the current version. It enables OS based control of landscape orientation, font size, higher resolution and different screen factors, including a new square form.
For more information on this new version, read this article, and for more information on changes on Pocket Internet Explorer, read this one.
