VITO Remote 4.0
the author of this app says:
Turn your Pocket PC into all-in-one infrared remote control to operate TV, VCR and other home and office equipment. With CCF files support you can download settings for your equipment from the Internet, and even use the original remote controls' interface. With brand-new voice control you can forget about your stylus and even run the program with backlight off. After activating the voice control option by saying a keyword you can switch the channels, turn up the volume, playback your favorite DVDs: anything you can do by using stylus or hardware buttons.
This program requires an ARM or XScale based Pocket PC.