Jeepers – Chris Clark did a 12″ PB vs ThinkPad X31 comparison last month. My comparison from last May [XLS – for HTML, see Google cache], while older, is a bit more comprehensive. Chris sites the weight being the only place the X31 wins out, which definitely isn’t true – the X31 is much faster, has a different set of ports, and both CF and PC Card slots, better battery life, expansion. The X40 takes those advantages and builds on it. Note: we both still came to the same conclusion, but a G5 laptop would be nice. (as would better battery-life; I’ve never had better than 2 hours of battery life, and with the 10.3.3 update, now the fan spins constantly even when my CPU usage is idling under 10%) Ultimately though, it’s the software that makes the real difference.