The Palm Top PC 110 is a handheld personal computer that was developed jointly by IBM's Japanese subsidiary and Ricoh.

Unlike other handheld PCs in its range, the battery of the PC 110 was a standard 7.2 V lithium-ion pack (NP500 series) commonly used by Video8 camcorders manufactured by companies such as Sony and Panasonic.

[3] IBM offered an expansion dock that added the standard suite of ports for the time, including those for keyboard, mouse, parallel and serial.

[10] IBM Japan commissioned optical imaging company Ricoh to co-develop the Palm Top PC 110, with Tetsuya Kaku (ja) as its chief engineer.

The engineers soon adjusted the case to be much narrower and thicker both because they observed testers using their thumbs to type with the built-in keyboard and to accommodate the size of the camcorder battery used to power the machine when not plugged in.

[9] In Japan, IBM used the tokusatsu superhero character Ultraman under license from Tsuburaya as an advertising mascot for the Palm Top PC 110.

[11] While the Palm Top PC 110 was lauded for integrating many features in such a small package, the compact layout of the keyboard as well as the minuscule size of its individual keys was poorly received by both Japanese users and Western journalists.

[1][5][12] Steven Myers for Computing Japan called it "difficult to use unless the unit is lying flat on a table—and virtually impossible to use while standing.

"[1] Stephen Manes in The New York Times agreed, though he was able to invent some "halfway-decent" hunt-and-peck typing styles with practice—allowing him to write his review on the PC 110 itself.

[1][5] Myers praised the high resolution and readability of the LCD, especially in comparison to the monochrome displays featured in contemporaneous handheld devices such as the Sharp Zaurus.