In addition, Shinei International is planning to issue several products for the Palm m100 series handhelds. The porteson(TM)OMP3 Player for the Palm
m100 series handhelds, expected to be available by the end of April, will allow users to download and transfer their favorite MP3 and AAC files to the
porteson MP3 Player. And the clipmodem(TM) 56K modem for the Palm m100 series handhelds, expected to be available by the end of March, will offer customers the capability to connect their Palm m100 series handheld to the Internet at speeds up to 56Kbps.

Global Availability
The Palm m105 handheld, which features Palm OS 3.5, is available now in the United States, with expected worldwide availability beginning in
mid-March. Outside the United States, users can choose from six languages -- English, French, Italian, Spanish, German and Japanese. Wireless Internet access via the Palm Mobile Internet Kit will vary among regions.

Macintosh
The Palm m105 handheld includes a dual-platform PC and Macintosh CD-ROM with desktop software. Macintosh users may request a serial connector directly from the Palm website. The PalmConnect USB Kit is available separately for
$39.95 (U.S.).