I went to the AT&T website and perused the list of devices with prices ranging from $0.00 (free with 2 year contract) to several hundred dollars.

Since I rarely use my cell phone for more than a few quick calls per day, I looked for an inexpensive device with the most portable entertainment options.

The LG Incite was the only Smartphone available for free, after deducting the refurbished unit and two year contract discounts.

I'm familiar with the flexibility of Windows Mobile from years of using my HP iPAQ HX4700 PDA, so I was eager to check out the specifications page for the LG Incite.

The price included free two day shipping via UPS. The phone arrived in a box marked "AT&T Certified Refurbished Equipment".

It appeared to be in like new condition with all of the original accessories which included the battery charger, USB data/charging cable, a silver collapsible stylus, a software CD, a quick start guide, a UPS return shipping label, a standard 3.5MM headphone jack, and a 3G SIM card.

I planned on waiting to remove it until I got a silicone or plastic case and screen protector to guard the body and LCD from scratches.

There are a variety of LCD protectors, silicone sleeves, and plastic cases available for the LG Incite on eBay or Amazon. I bought two LCD screen protectors for about $4 and a rubberized plastic snap-on "clamshell" case for about $5.

I also ordered an 8 GB Transcend Class 6 Micro SDHC memory card for about $20.

The LG Incite's memory card slot can also accept 16 gigabyte or even 32 GB MicroSDHC cards.

The LG Incite also has a "GPS Utility" program that can be used to check for GPS satellite strength in a particular location. Another possible option is the Garmin "Mobile XT" Windows Mobile PPC (Pocket PC) version of Garmin's popular GPS software that powers the company's dedicated in-car navigation devices.

Most of my time is spent within range of a free wireless internet source, so I called AT&T and had them turn off my LG Incite's data connection to avoid these charges.

If you need your phone to be connected to the internet at all times, data plans are available for either $30 a month on individual plans or $10 a month on family plans.

The camera on the LG Incite works well and captures a great quality image, especially when considering that it has such a tiny lens. Best results are obtained by pressing the shutter button halfway down to initiate the auto focus. Then press all the way to take the picture and wait a split second before moving the phone after hearing the shutter sound. Moving the phone too quickly after the shutter sound can cause the picture to look blurry.

I had considered purchasing the previous generation iPhone from At&t for about $99 but I had read that the iPhone's operating system doesn't allow multi-tasking like Windows Mobile. It also seemed like just about every feature or application requires or works best with a data plan. For example, the iPhone's "GPS" feature using Google Maps is actually "A-GPS" (assisted GPS) that uses the cellular towers to approximate your location. This is much less accurate than the traditional GPS receiver in the Incite which will work anywhere in the USA (and the world) even without a cellular signal. Another aspect of the iPhone that turned me off was the inability to remove or upgrade the storage. I only have an 8GB MicroSD card in my Incite now, but once memory prices fall, I will probably upgrade to a 16 or even a 32 gigabyte card. A few other things I didn't like is the inability to (easily) replace the iPhone's battery, the lack of an FM tuner, the inability to record video (added to the newest iPhone 3G S), being forced to use iTunes, and having to "hack" or "jailbreak" the iPhone just to get simple freedoms such as being able to choose any audio file as a ringtone. The LG Incite may not be as slick, easy to use, or flashy as the iPhone but I much prefer the flexibility of Windows Mobile.