A very interesting article here:

Comparisons with Generics

Carrier Devices have announced their PDA2 and PDA2K handsets of the i-mate brand will come preloaded with Skype software. These devices apparently come with wireless LAN anyway, so this should work just as well as the PocketPC version of Skype does on my iPAQ - which is very well. But even if you can do it yourself: I think this is a great effort to integrate technologies... I wonder what the mobile phone companies will have to say about this.

I should mention that this story is reported at Geekzone, as for some reason the Carrier Devices Press Room pages don't have this information (yet?).