The Palm OS(R) Emulator is software that emulates the hardware of
the various models of Palm OS(R) platform devices. It is extremely
valuable for writing, testing and debugging applications. Create
"virtual" handhelds by running the Emulator on Windows, Mac OS, or
Unix computers.

Emulated devices can be loaded with new ROMs, so you can test your
application with virtual devices, including different devices than
you own, foreign language ROMs, and debug-enabled ROMs for extra
error checking and debugging features.

It was based on "Copilot", written by several different developers,
principally Greg Hewgill. Palm enhanced it with new features,
debugging support, and support for more recent ROMs.

WWW: http://www.palmos.com/dev/tech/tools/emulator/