SPB Benchmark is a free benchmarking software for Windows Mobile Pocket PCs. It is free for non commerical use only- i.e. home users or for webmasters/bloggers reviewing a device. Otherwise it costs USD 495 (whew) for commercial usage.

Following are the tests it performs:

File System Tests are carried out to measure the speed of working with files:
Graphics Tests are carried out to measure target Pocket PC’s graphics subsystem performance:
Built-in Applications Tests: These tests measure the performance of common appilcations on a target Pocket PC device:
Storage Card Tests: This series of tests are similar to file system tests, but unlike the latter, they measure the performance of the Storage Card file system:
Battery Tests measure the time a target Pocket PC device can work in different conditions on full battery:
Miscellaneous Tests