No. The Pocket PC OS is a custom version of Windows CE developed
by Microsoft. It contains APIs and applications that are not
included in Windows CE 3.0 itself. Likewise, Windows CE contains
components that are not included in the Pocket PC OS.Pocket PC
devices do not all use the same Pocket PC OS, either. OEMs who
build these devices make custom versions of the Pocket PC OS to add
features specific to their devices. Thus, a Pocket PC device from
one OEM might include different applications or device drivers than
a Pocket PC from another OEM.