First configure the Windows XP SP2 Computer.

1.Open Active Sync Connection Settings from the "File" menu.
2.Adjust the settings on
"Allow serial cable or infrared connection to this COM port:" and choose the COM port that is indicated as being "Incoming" on the Bluetooth Devices configuration screen.

In the example shown in the screenshots below the COM port is 5. All other options should be left alone. Click OK to accept the changes

Pocket PC Settings

The changes required on the Pocket PC are a little more complex.
1.Start the Bluetooth ManagerTap on "New" and then "Connect" A choice of connection types will be presented.

Scroll down until you reach "ActiveSync via Bluetooth". Tab "Next" in the lower right corner to continue. You will be shown two screens with advice on how to prepare the PC.
This has already been covered above, so you can skip past these by tapping "Next" on each on.

You will then reach a point where you have the option of selecting a device, but there will be no device selected.Tap in the box to start the process of finding the device. After a moment the Pocket PC will find your Bluetooth device. Tap on it to select.
(In the screenshot the PC is called "Clark-Gable")

You will then be asked to create a shortcut. The defaults are fine, so tap "Finish" in the lower right corner. The wizard will then attempt an ActiveSync immediately.In "Bluetooth Manager" you will see the ActiveSync shortcut selected. Adjusting ActiveSync to use the Bluetooth Connection

After making the connection, you can adjust ActiveSync to use the Bluetooth Connection when it is cradled. This is useful if you want to remove the USB cable.
1. Start ActiveSync, then choose "Options". On the first tab "PC" change the default "USB Default" to "Bluetooth ActiveSync" as per the screenshots below.
Tap "OK" in the top right corner to accept the change.