SkyCommander

the author of this app says:

SkyCommander enables your Handheld PCs to function as a truly flexible and customizable Universal Remote Controller for all your consumer appliances like TVs, VCRs, Air Conditioners, Disc Players, etc... What's more, you don't need any external supporting equipment to use with this program. SkyCommander makes use of the built-in IRDA port on your HP Handheld PC to emulate and store commands from your appliances' remote controllers, and hence enables you to remotely control multiple appliances using your HP Handheld PC.

Requirements

2.0 and Above