According to Derek Snyder, a Product Manager in MED (Microsoft's Mobile and Embedded Divsion), who spent some time going through reports and doing his own research, a list of the Top Windows Mobile Developers would include the following companies (in no particular order):
Spb Software House
WebIS
Phatware
SBSH
DeveloperOne
Iliumsoft
OmegaOne
Resco
Conduits
SplashData
Fizz Software
MobiMate
MpegTV LLC (PocketTV)
DDH Software, Inc. (HanDBase)
Sybase (AvantGo)
SOTI
Karrier Communications (IntelliGolf)
MobiTV
Handmark
Landware
The criteria included device side components, being the developers of one of the top 50 best selling items in the Handango yardstick, and having more than 1000 downloads on Handango.
