operating system market has heated up as PalmSource and Microsoft were in a virtual tie in shipments in the first quarter of 2004, according to
preliminary results from Gartner, Inc.
Palm OS shipments declined by 20.7 percent in the first quarter of 2004 compared with the same period last year (see Table 1). Palm OS market share
slipped to 40.7 percent, while the Windows CE market share increased to 40.2 percent. Microsoft licensees have been steadily chipping away at the Palm
OS lead since 2000, when Microsoft accounted for 11 percent of the PDA market.