If it runs windows CE it is a big-ass PDA. But why do you care? Just list what it has in it and let the buyer decide if it suits their purpose. You can get a new, modern PDA for $250 (like Palm TX) so I think you're going to have to sell at less than that unless you find a buyer who needs the hardware to repair a critical unit.

OTOH, fools on ebay will pay prices higher than retail for things they can buy at their local Walmart, so list it there and hope it gets seen by some of them.

TD