Forbes has published an article that asks a few questions of industry analysts to see their thoughts on Nintendo's and Sony's plans for competing in the handheld gaming industry. Check that out here.
There's also a poll that poses the question to readers: "Which company will dominate the handheld-gaming market in five years?" Nintendo currently leads by a wide margin.
Nintendo: 1409 votes (60%)
Sony: 715 votes (31%)
Microsoft: 119 votes (5%)
I don't know: 60 votes (3%)
None of the above: 40 votes (2%)