I wrote about connecting a Pharos 360 GPS until to the Samsung i700 Pocket PC Phone in this post.  Thanks for all the comments and Emails related to that.  One of the problems I found with the unit is that it's very difficult to allocate COM1 to the GPS unit - sometimes the external keyboard grabs it, other times it's just not accessible.

To finally solve this, I came across a driver that keeps the port permanently allocated to the GPS (while still allowing ActiveSync to work correctly).  You can find it here.  Thanks to SupplyNet for posting this.