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Microsoft looks to counter both the iPhone & GooglePhone with its own Microsoft Windows Phone which we got an early glimpse of back in August.
The Microsoft Fune phone runs Vista and connects to the Internet via AOL plus an AM radio, fax machine, & a measuring tape.
The Android Market today hit 20,000 applications although I am sure the Microsoft Fapp Store will have more mobile applications than the current Palm Store.
This of course is a joke, but the same can be said of Windows Mobile in how poorly it lags both the iPhone & Android especially with the head start it had.
This video was created by UCB Comedy which I came across in the summer on TechCrunch.
I have trouble calling the upcoming Nexus One the GooglePhone just as Phandroid & AndroidGuys echoed yesterday, but we would all agree that its much better than the Fune 
Google And Blog is cited & referenced as a top Android site in:
sounds like sax.
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Ha haa! Yes, Microsoft's Windows Mobile is a sad joke.
Most of the handset OEMs are deserting the Windows Mobile sinking ship, and going to the newer Android. When Microsoft has no more OEM partners, it may have to resort to making its own handset, as nobody else will.
I expect Microsoft's handset to look exactly like the Fune phone pictured above.
Gates…? Come up with something on his own…? Not stealing..um I mean borrowing, or using,,,,someone else's idea? sure sure…..guess we probably don't have that to look forward to, huh.