It depends. If your targeting the CF .Net it is pretty easy, especially if you use VS .Net already. If you want to target PPC natively it is a little more difficult.
Yes, Microsoft did a good job with the Compact Framework which makes it much easier to get things done. However, programming using the framework hides a lot of the operating system details. Just like MFC. I can't count on my fingers and toes how many people I have met that claim to be expert windows programmers and don't even know what RegisterClass() or RegisterClassEx() is used for. But they certainly know to put their initialization code in CMyApp::OnInitInstance().
Brad
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