The true substance of design-well-done utility and very good price versus functionality-makes the Handspring Treo one of the best handheld products of the year. The unit combines the functionality of a handheld computer with a cellular phone. This wireless access and web-browsing device also uses a Palm OS organizer and is powered by a lithium ion battery. The Treo is available with a built-in QWERTY keyboard or a Graffiti writing area.