Spb Benchmark, although not optimized for the latest Pocket PC’s, still is the de-facto standard for benchmarking Pocket PC’s and Smartphones.
Recently I have come across quite some benchmark results here and there, but there does not seem to be one place where they are all gathered. I intend to provide that place 
The results mentioned here were not measured by me. I just collected from various sources. If you have any additions/corrections, please email them to me.
| device | CPU index | File system index | Graphics index | Platform index | ActiveSync index | Benchmark index |
|---|---|---|---|---|---|---|
| Asus MyPal A620 (400 Mhz) | 1858.10 | 1092.00 | 4034.00 | 1277.0 | 1458.00 | 1573.00 |
| ASUS P750 (520 Mhz) |
2143.53 | 348.88 | 4173.88 | 4214.58 | 781.70 | |
| Compaq iPAQ 3600 series (206 Mhz) | 1000 | 1000 | 1000 | 1000 | 1000 | 1000 |
| Dell Axim X5 Advanced (400 Mhz) |
912 | 855 | 434 | 629 | 1518 | 752 |
(I was wondering… Since smartphones like the X800 have a 640×480 resolution instead of 320×240, perhaps the Graphics Index value for those units should be multiplied by 4 to compensate?)
About Spb Benchmark (from the Spb web site):
‘Spb Benchmark is a tool for measuring Pocket PC device performance. Spb Benchmark measures various aspects of Pocket PC device productivity and speed such as:
- Processor speed
- Memory Bus speed
- Screen and graphics speed
- Battery lifetime
- Storage card read/write speed
Unlike other benchmark applications for Pocket PC, Spb Benchmark also carries out some tests that could be more informative for an average user:
- Pocket Word, Pocket Internet Explorer and File Explorer performance tests
- JPEG file opening
- Audio (mp3) and video (avi) performance
The results of the tests carried out by Spb Benchmark include the time it took to carry out a test, speed (for data write tests) and comparison to Compaq iPaq 3650.’
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