GPS2Blue 1.8

the author of this app says:

This GPS-PDA utility has several features. It transforms your PocketPC into an external bluetooth GPS receiver, allowing you to use it with your laptop PC or any other device which can use a bluetooth GPS. Since version 1.4, GPS2Blue also allows to redirect GPS data to a TCP/IP port. It can also log to a file the data received from the GPS. Another feature is the PDA clock adjustment based on the precise GPS satellites clock. Finally, for Tomtom 5/6 users, you can create a new POI from coordinates.