This Windows program processes a text archive of all your Palm's memos (that you have to create in Palm Desktop) into individual text files organized by Category that are written to your iPod's Notes folder. This allows you to read your Palm memos on your iPod. For a quick and easy way to export contacts and calendar appointments try Palm2iPod or PalmPod.
Updated Description:

v1.1 Adds an option to add .txt to the end of your memo file names. Also handles memos marked private correctly now.