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Two new handhelds debuting Monday from Palm (Quote, Company Info) target what the company calls "Power Users" but are expected to compete with just about everybody else making a digital organizer or smartphone.

The Milpitas, Calif.-based company's two new high-end models, the Tungsten 'T' and the Tungsten 'W' are part of Palm's revised marketing shift from numeric identities like the Palm i705 or the Palm m500 into more marketable names like Zire and now Tungsten.

While the Zire is more of an entry-level Palm, the new Tungnsten devices are for business class user, the type that would have bought a Palm V when it first came out.

The company said its earliest converts to the two new PDA are entrepreneurs, telecommuters and executives who are dependent on mobile devices. Palm estimates some 37 million people fit this description.

Palm says its new devices are expected to compete with other wireless communicators like the Handspring (Quote, Company Info) Treo or the RIMM (Quote, Company Info) Blackberry. Palm said it would ship the devices first in Europe and then in the U.S.