You don't need to have a Windows CE target device to experience the sample programs provided by this book. The various platform SDKs come with a Windows CE emulator that lets you perform basic testing of a Windows CE program under Windows XP. This emulator comes in handy when you don't have an actual device handy. The emulator runs a version of Windows CE inside a PC emulator which results in an actual Windows CE operating system runtime executing on the PC.You should consider a number of factors when deciding which Windows CE hardware to use for testing. First, if the application is to be a commercial product, you should buy at least one system for each type of target CPU. You need to test against all the target CPUs because, although the source code will probably be identical, the resulting executable will be different in size and so will the memory allocation footprint for each target CPU.