If you want an iPhone but have to settle for your Pocket PC for financial reasons, then get a load of this iPhone Theme for Windows Mobile.
The iPhone Theme is based around the fish background wallpaper that ships as standard with the Apple device.
It's a decent quality image, and the white Today screen text shows up perfectly, so there are no readability issues.
It's not just the background that changes in this iPhone theme, but also the menu and toolbar colors, which turn to an iPhone-style gray color. The only trouble with the iPhone Theme is that its purely cosmetic and doesn't actually give you any iPhone-style functionality on your device.
Decent quality background image
Some nice interface styling
Doesn't add any iPhone-style functions to your PPC