Palm will ship the most handhelds during the second calendar quarter of this year, but will come in second behind Compaq in revenue, according to a new report from Gartner Dataquest. The research firm expects Palm to ship around 700,000 units worldwide, generating between US$130 million and $135 million. In contrast, Compaq is expected to ship about 500,000 of its PocketPC-based iPaq handhelds, generating about $200 million in revenue. Two quarters ago, Palm generated more than $500 million from handheld sales. Handspring, meanwhile, is expected to move around 300,000 handhelds, generating some $62 million in revenue.
