CNET’s got an early look at Gateway’s first PDA, the 100X Pocket PC. The 100X, which is due out next month, isn’t exactly the flashiest Pocket PC we’ve ever seen. Or the lightest: it comes in at 6.52 ounces. It looks like Gateway has decided to follow Dell’s lead and come out with a functional, low-key device for its first foray into the handhelds market. So it shouldn’t be any surprise that the price (about $299) and the specs of the 100X (a 400MHz processor, 64MB of RAM, 32MB of ROM, CompactFlash and SD expansion slots, a 65,000 color transflective screen, but no Bluetooth or WiFi) look about the same as those of Dell’s Axim X5.