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Merlin's Tools MTTimeTracker for the Smartphone, a .NET time and expense tracking application designed for the .NET Compact Framework. Professionals who need accurate time tracking for accounting and billing purposes must have a convenient and reliable way to capture that time as it occurs and be able to process that time to a format suitable for billing the client. Smart devices such as Pocket PCs and SmartPhones are the perfect platform for host a robust solution to address these needs. MTTimeTracker was designed to work quickly and reliably within a small memory space yet be robust enough for capturing multiple streams of information from multiple sources. The User Interface is presented in a very recognizable metaphor and all operations can be performed with a few key presses. The MTTimeTracker application consists of 3 distinct parts: the Smart device application, PC Client application and the web service / web site.