Pocket Image 2.0
the author of this app says:
Pocket Image is an image management program designed specifically with your color iPaq Pocket PC in mind.
Perfect for multimedia slide show presentations, this program allows you to place multiple images in a list, then view them with the automatic slide show. Add music or other audio to your slideshow! You can even leave notations for each individual image.
The Pro Edition of Pocket Image also includes PocketImageUtils. This is a desktop utility that allows you to convert more than 50 different image file formats and copy them to your Pocket PC.