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Remember Palm, Inc. (Nasdaq:PALM)? Just a year or two ago, they offered the hottest handheld gadgets around… like the venerable Palm Pilot. Unfortunately, News.com recently reminded me that, yes, the brand still exists but it has fallen upon hard times this fiscal quarter.

…Palm recorded a net loss of $800,000, compared with net income of $16.5 million last year. Smart phone revenue was up 21 percent, but overall revenue was up just 1 percent from $356 million last year to $361 million this year.

Much has been made about the effect of the iPhone on Palm, but were that it’s only problem. Everyone’s passing Palm by these days as the company has been slower than rivals like Research in Motion, Nokia, and others to introduce updated designs…

Seeing the iPhone mentioned, I ask myself what Palm, Inc. still has to offer and, more importantly, is there an iPhone killer in their product line? After all, at this stage of its development, the iPhone is overpriced, has no-software and allows for AT&T communication only. What happened to Apple’s “anti-corporate” image? But I digress. Seeing how iPhones suck, what does a quick search of Palm handhelds show? PalmOne, Palm Tungsten and Palm TX, to name a few… The Palm TX in particular caught my attention. Check out the features and ask yourself if all of this is worth just $200:

Palm T/X Handheld PDA is anything but business as usual. Connect a portable, folding keyboard to make working on your business documents even easier. Need driving directions? Get turn-by-turn voice-guided directions with the Palm GPS Navigator (GPS requires optional accessories). Whatever you’re into, you’ll find an application you can use among the thousands made for the Palm OS. Affordable Wi-Fi is here. Introducing the Palm TIX handheld. With built-in Wi-Fi and Bluetooth technology, this is the wireless device you’ve been waiting for. Browse the web and check email from your office, campus, or a home Wi-Fi network-and places like airports, cafes, and hotels (with ISP service applicability). Carry your Word, Excel, and PowerPoint files and get more done anywhere. Web pages, presentations, spreadsheets, photos, and videos come to life on a large color screen that rotates from landscape to portrait mode. Have time to unwind? The Palm TX handheld even lets you listen to MP3 and read eBooks.

Sound familiar? Like an iPhone, but for a lot less? Yeah, there’s no phone capability, but you already had that, right? More than 400 people have reviewed the TX and found i to be a four star product. The PalmOS has been around for years, with far, far more applications available than what’s out there for the iPhone. WiFi, MS Office compatibility, memory slots, MP3 player, etc. make this a great package for people who are about business rather than the latest marketing coup. What do you have to say?

Technorati Tags: Palm, handhelds, handheld devices, iPhone