Some folks like to wait until after tax time to see whether they get a refund to spend on new toys but I like to splurge before I figure out how much I owe Uncle Sam and before I realize I can't really afford any new gadgets. If you have the same attitude about finances, you might want to treat yourself to a new PDA and Sony just told us about two new models. The CLIE PEG-T615C handheld is only about a half an inch thick and features a 320 x 320 TFT color display with backlights. Both the CLIE PEG-T615C and the monochrome (and cheaper) new CLIE PEG-S360 models include 16MB of internal memory and a dedicated Memory Stick media slot. Both come bundled with Documents To Go 4.0 Standard Edition by DataViz and feature a Jog Dial navigator to help you dig through menus and applications. The CLIE PEG-T615C is available in royal blue or brushed silver, and will be on the shelves in the U.S. later this month for about $400. The monochrome CLIE PEG-S360 handheld will sell for about $200. Sony says that by using the built-in infrared port and CLIE Remote Commander software, you can use the CLIE PEG-T615C model as a universal remote controller for home entertainment components (nothing like a $400 remote). The T615C also includes an embedded speaker and Sound Generator feature that lets you choose from preset sounds or convert MIDI and WAV files on a PC with the bundled Sound Converter application.