Mobile gadgets such as cell phones and PDAs have become ubiquitous. Just about everyone today possesses a cell phone and most cell phones are equipped with features such as downloading ringtones, getting sports updates, news headlines and so forth. ASP.NET 2.0 enables you to easily create applications targeting such devices.
The following links give you a head start on mobile application development with ASP.NET:
Since most developers will not actually use cellular devices to test their mobile applications, device emulators have been created by companies like Microsoft, Nokia and others for testing purposes. A device emulator is software that simulates a mobile device. The Visual Studio IDE includes built-in emulator SDKs for Pocket PC and SmartPhone.
Working with Device Emulators:
Mobile-enabled Web Forms, MVC application samples