The first thing you will want to do is obtain the Smart Device Extensions and
the .NET Compact Framework. This comes as one package, and can be obtained
here:
MSDN subscribers can download the Framework and Extensions from the
MSDN Subscribers Download site. Once you've downloaded and installed the Smart Devices Extension package, check out our articles on developing and deploying solutions.
Want to turn your Pocket PC into a .NET and database platform? This article shows you how to use the Smart Device Extensions to install SQL Server CE and the .NET Compact Framework to your PDA.
With the Smart Device Extensions for Visual Studio.NET, Microsoft has made developing applications for the Pocket PC as easy as developing WinForm or ASP.NET applications. This article shows you the basics of developing an application.
Microsoft's Pocket PC Hardware Guide