A recent report by the Giga Information Group indicates that Personal Digital Assistants, the most popular of which is the Palm, are still considered a luxury rather than a necessity in the business world.

Although some individuals, such as sales professionals, can benefit greatly from use of the devices, most companies find it difficult to justify the expense of acquiring, supporting, and administering such devices for the majority of employees.

But that doesn't mean there isn't a PDA in your future. Instead, Giga recommends that companies start making plans now for the advent of the PDA. Prices on the devices are expected to begin a decline in the next 12 to 18 months and when they become more cost effective, they may become more interesting to technologically innovative companies.