Skype for Pocket PC is out (beta) – Version 1.2 offers the ability to make Skype to Skype calls, Skype Out calls, instant message chats and to send and receive voicemail. We also worked hard to provide good voice quality. For the best sound quality we recommend you use earphones, a device with a CPU of at least 300MHz as well as built-in WiFi. Link.
Skype for Pocket PC (beta)