A few sites with some nice pocket pc software:

Freeware Pocket PC
FreewarePPC.com - Freeware Pocket PC: the one and only site for downloading freeware files for Pocket PC handhelds.

FreeCabs (Mobile Site)
Your Link to Free PPC Software which can be installed without a PC connection....and more!

PocketThemes.com
The #1 Resource For PocketPC Themes!

Pocket PC for You
Your Complete Pocket PC Resource! Pocket PC themes, games, applications, books, Pocket PCs and accessories.

PocketRocketFX.com
The Pocket PC Entertainment Site