Description
The SPL is a very solid feeling device, and apart from the cover for the miniUSB port, it is very well designed. The miniUSB port is the sole port on the handset, handling both charging and connectivity - this is great for business users, allowing them to charge the handset with, for example, a laptop computer (which I did on several occasions). The cover for this port is frustratingly hard to get out of the way when you are trying to plug the handset in though; the small rubber link between cover and handset needs to be about twice its current length to be usable. Measuring up at 115mm x 49mm x 12mm (4.5″ x 1.9″ x 0.5″), the i-mate SPL is one of the smallest Windows Mobile 5.0 smart phones around.

Features and Specifications
The I-mate SPL is very SLVR-like. It’s slim, and around 12mm, it may be one of the slimmest Windows Mobile smartphones out there, behind the Motorola Q. It has a glossy, piano black finish unlike the SLVR or the RAZRs. The glossy surface is quite a fingerprint magnet, but it can be wiped clean with your jeans or something. The device feels a little heavy at around 102gm.
The keypad on the SPL is also very SLVR-like with a similar look, including the blue blacklight. It’s flat and offers good tactile feedback, but the demarcations on this keypad are a little too flat and flush with the surface. This makes it a little difficult to handle without looking at the phone, like while driving or so. The keys are wide enough, but they aren’t too high, and their close proximity to each other is also a problem. The navigation pad’s direction keys are small, and you might end up clicking the Internet Explorer or the ‘2′ button instead of clicking up or down. Typing SMS was also not a very pleasant experience.
In a case that’s only 12mm thick, it’s probably reasonable to expect some compromises around the specifications. Some of these are Windows Mobile 5 for Smartphone AKU 3, Triband 850/1800/1900 or 900/1800/1900 (2 versions available) GPRS no EDGE, TI OMAP 730 @ 200MHz, 128MB ROM, 64MB RAM, 2.2″ QVGA 65K color screen, miniSD expansion behind battery cover, 2.0MP camera, miniUSB connector for sync / charge / headphones, 1100mAh battery, 4 hours talk time, 150 hour standby 114.5mm x 49mm x 12mm, 102g.The SPL is one of the first devices to ship with AKU3. This means the device ships with the very latest revision of the Windows Mobile 5 operating system, with a number of fixes and enhancements, and the .net Compact Framework 2 in ROM.The SPL contains a generous 128MB of ROM and incredibly, manages to cram a miniSD (yes miniSD) slot into its slim frame! Hats off to i-mate / TFW for that inclusion.

Conclusion
The I-mate SPL is designed to be an affordable Windows Mobile powered device. It is a GSM/GPRS tri-band device featuring 128MB ROM/64MB RAM, 65k 2.2′ color LCD screen, MiniSD memory card expansion, integrated antenna and Bluetooth compatibility
The SPL is not inexpensive, coming as it does without an operator subsidy. But it is nicely designed with the look of a fairly standard feature phone but the innards of a capable Windows Mobile Smartphone