In this Master Thesis, the multimedia hand tools that we use in our everyday life have been studied. The applications such as image and video monitoring, internet surfing and shopping with these devices increase their usage. In addition to the applications mentioned above, a VoIP called voice communication technique, using SIP over the internet, has been investigated. In this application 32-bit microprocessor, 64 MB Flash ROM, 64 MB SDRAM memory is utilised. For the connection of the peripherals such as the keyboard, mouse, bluetooth a USB controller is used and for the internet connection a LAN controller and a 4,3” touch-screen LCD display utilised. In addition to the hardware a listed above, a memory card is added to expand the data storage. In order to implement the voice communications conveniently over the internet, voice I/O units are added in the mini-computer. This work has been done over Windows CE 5.0 operating system using the Microsoft Platform Builder. The drivers are prepared for all hardware on board using the Microsoft Embedded Visual C++. As a result of the study, all needed hardware was run and both the multimedia features and the voice calls are implemented.