I upgraded the BIOS on my i-Mate SP3 today. The download is available from
Club i-mate. To gain access to the BIOS update you have to be a registered member. Be aware that to become a member of club i-mate costs $59.99 if you are re-registering an i-mate device that has previously been registered with club i-mate. However, once a member, the download is free. If possible I'd advise anyone buying a second hand i-mate to also try and get the login details off the previous owner.
The version I was using was v1.something (I forget exactly which) and I upgraded to v2.4.33.11. To find the version on my i-mate SP3 I used Start, Settings, About, ROM Update versions: Operator.
Note that when you upgrade the BIOS you lose all your user settings. This includes installed applications other than the default ones and any connection information like internet settings.
The main benefit of the upgrade appears to be that I am now able to use ActiveSync to via a bluetooth connection. Previously I used a USB connection and to some extent I will still use the USB connection as when the i-mate SP3 is connected to my laptop via a USB connection it also re-charges. However, the bluetooth re-synchronising is something that will be useful if I am fully charged and forget to plug my SP3 in. The quality of the audio has also been improved tremendously.