If I'm understanding your question, you're probably good to go... assuming
the Pocket PCs have or include hardware necessary to connect to the
internet, like a modem (external or internal). In other words, if your
Pocket PC can get online, then you're ok.
I did a google search for the following string and got what appeared to be
good hits, including the URL below. Read for more info.
"pocket pc" modem
http://www.filesaveas.com/pocketpcconnect.html

Signature
Andrew Enfield
Programmer Writer, Windows CE
This posting is provided AS IS with no warranties, and confers no rights.
> my client is interested in having their field reps being able to access a
> sql server database back at the office from their pocket pcs. Am I
> correct
> in assuming that the only hardware needed for this is a server running sql
> server and iis and the pocket pcs themselves? Do I need any other
> hardware?