iSpeak for Pocket PC - Text to Audio/MP3 review:4 stars (It does what it says) - It does what it says and is quite handy.
But it does not work with Windows Pocket PC 2003 so everyone with that system must wait for an upgrade. If you have Windows 2002 or earlier, you will be happy with the purchase.
iSpeak for Pocket PC - Text to Audio/MP3 Features:
Computer software (programs)
Utilities
Voice Command (Recognition)
PDA (Personal Digital Assistant) Software
Windows CE (WinCE Win CE)
Pocket PC PocketPC
Compaq Cassiopeia IPAQ Jornada
Handheld (Hand Held)
11 high-quality, award-winning Fonix TTS English voices (other languages available)
Listen to information while your hands or eyes are occupied
Play text files of any length; create play lists consisting of .TXT, .MP3, or .WAV files
Drag and speak technology; new text-to-speech voice technology
Choose from multiple pre-installed themes or create your own

iSpeak for Pocket PC - Text to Audio-MP3 is the CD-ROM version. The full version can be purchased by clicking on the "CLICK HERE TO ORDER" button below for around 24.99USD.