
Yeah, I know, pretty much any pda on PalmOS or Pocket PC platform can be a great mp3 player limited mostly by the size of the storage card.
But this software seems to make a Pocket PC look and work just like an iPod.
You can get it
here.
I haven't tried it, nor do I have any way to tell if the software is safe and stable, but I'm sure there's someone adventurous out there who will try it out and let us know.