According to Gartner, by way of CNET, Microsoft has taken the OS lead on handhelds.

Here are Gartner's Q3 handheld shipment numbers:

• Windows CE: 1.4 million (up 33% from last year)
  
• Palm: 851,000 (down 26% from last year)
  
• RIM (Blackberry): 565,000 (up 356% from last year)
  

So it's no surprise that PalmOne, the maker of the actual Palm devices, is taking a hard look at supporting Microsoft's OS. This development looks less and less like opportunism and more and more like mere survival.

Which brings me to yesterday's post on the importance of syncing. Carriers and consumers are making buying decisions based on how well these types of devices play well with others. And regardless of all the syncing options available today, it could be simply that consumers and business perceive a Windows OS as better suited to syncing with their Windows server and desktop applications then the PalmSource OS.

Now what can PalmSource do to fight back?
At one point I would have recommended that they work more closely with Apple and Linux. But PalmSource recently threw in the towel on supporting Mac OSX; there's now a petition of unhappy Mac users who want them to reverse course.

Perhaps a Linux mobile OS will gain momentum. I certainly believe there is room for a Linux OS that runs on a Wi-Fi device. This way, a vendor can sidestep a whole boatload of licensing fees and go straight to emerging and niche markets. But this will take time and I'm not sure PalmSource can last that long.