If you are just starting with a handheld computer, this is the one to start with. It is among the cheapest ones, and one of the best ones. Imagine Ive bought 2 in a week, all to gift someone. The best things:
Handwriting Recognition
Easy sync with PC or Mac(with USB cable, sold separately)
FreeHand notepad like stick ons.
Direct export to Microsoft Word and Excel.
Nice design
Can connect the camera, again an accessory for $100.
Easy to use with stylus, if u need buy separate foldable keyboard, starts at $40+.
Some problems :
Memory, but you can not expect it to have more in this price.
Not expandable, you can not spend money to increase memory.
No audio support.
In all good one to start with a PDA, if you want to avoid the problems, better use a bit high end PALM like m105 or VIIx.