So who's onboard for Microsoft's handheld push?

Many major players in the handheld market have already signed up to produce gadgets using the new Microsoft handheld OS - launched today.

Dell, Gateway, HP, Toshiba and ViewSonic are among those companies planning to launch or upgrade existing devices to make use of the new, more consumer-focussed, OS.

Toshiba plans to introduce two new models, both of which are available immediately.

The slim e350 will sell for $299, has 64MB of RAM, and is powered by a 300MHz Intel processor, while the $499 e750 has a 400MHz Intel chip, built-in Wi-Fi capability, and 96MB of memory, including 32MB of flash memory that does not get erased even if the device loses all battery power or is reset. The e350 has a Secure Digital (SD) memory slot, while the e750 has both SD and CompactFlash memory slots.

HP plans to update its two existing lines with new models as well as introduce the new $399 h2200, which is slimmer than the original iPaq design but, unlike the h1900 series, offers both Compact Flash and Secure Digital slots and can act as a remote control for consumer electronics devices. The h1940 adds Bluetooth wireless capabilities and a new 266MHz Samsung processor, which HP says offers better performance than Intel's 300MHz XScale. A lower-priced model with a slower Samsung chip and no Bluetooth abilities will likely show up later this year, HP said. The h5000 line gains two new models; the $649 h5550 has 128MB of memory, a fingerprint reader, and built-in Wi-Fi and Bluetooth. The h5150, which lacks the fingerprint reader or built-in Wi-Fi, will sell for $549, HP said.

ViewSonic is announcing the Pocket PC V36, which includes a built-in digital camera with 640-by-480-pixel resolution, a 300MHz Intel XScale processor, 64MB of memory, and an SD memory card slot. The device has a suggested price of $329 and is slated to be available in August. The company also plans to sell an optional Wi-Fi card that plugs into the SD slot for $129.

Gateway is not announcing full details on its first handheld, but says the device is expected to be available next month and is likely to feature a 400MHz Intel XScale processor, dual SD and Compact Flash memory slots, and sell for between $300 and $350.

Dell doesn't plan to introduce a new model, but does plan to upgrade its existing Axim X5 product with the new operating system as well as offer a custom version of McAfee's VirusScan PDA software. Also, existing Axim customers will be able to upgrade their devices to the new OS for $29, plus tax and shipping.

Panasonic, JVC and others also are expected to introduce products using Microsoft's new operating system.

Ina Fried writes for News.com