Basic4ppc Updated, On Sale
“Basic4ppc is the easiest and most affordable way to develop applications for Pocket PC / Windows Mobile
devices. Basic4ppc Version 3 released! Compiles to Windows / Device executables (EXE files). Built-in database support.”

I posted on Basic4PPC in the past, however with a new version and a limited time offer on pricing, now may be a good time to look into it again if you were intrigued the first time!