<A HREF="http://news.cnet.com/news/0-1006-200-6604611.html?tag=cd_mh">CNET News.com</A> reports Handspring reported a loss that narrowly beat estimates, while its sales met lowered expectations. According to the article, Handspring is also laying off about 40 employees, or 9 percent of the company's work force of 460.