UK developer Starbrite has developed software that enables a PocketPC to emulate the iPod.
The pBop's interface is just like the iPod's, with songs arranged in a series of nested menus, which can be browsed by artist, album, and genre. "It works exactly the same way as a iPod, except it's software and it costs $20."
Read more http://www.starbriteltd.com/ although I have been having difficulty accessing the site.