Windows 98 Wont Shutdown CE Device

You may get the answer from one of these .

Startup \ shutdown problems W9x

Plenty of info at these sites .

http://www.freespeech.org/Khephra/a/shutdown.htm
http://www.geocities.com/Athens/Troy/6883/second_edition.html
http://www.windowstrouble.com/nostart.shtml
http://support.microsoft.com/support/kb/articles/Q188/8/67.asp
http://support.microsoft.com/support/kb/articles/Q136/3/37.asp
http://fs.dai.net/ac/814944/E01.html?http://www.windowstrouble.com/index.html
http://www.billssite.com/shutdown.htm
http://www.crosswinds.net/~sheptech/startup.htm

When stuck at "please wait" window trying to shutdown, pressing
ESC few times may help to get to "it's now safe" prompt.

Another tip for shutdown ,
Goto: Start-Run: type MSCONFIG
go to advanced options and put a check on:
Enable Pentium F0 (Lock CmpXchg) workaround

To restore the proper 98 shut down
function I had to check the "Disable fast shut down" box.
Another way to achieve this is to edit the Registry. Run Regedit and go to:
HKEY_LOCAL_MACHINE\System\CurrentControlSet\Control\Shutdown
Modify the "FastReboot" string in the right hand pane to read 0 (Win98's
default value is 1).
NOTE: Any changes made to these settings require a reboot!

Shutdown Patch for 98se ,
http://www.microsoft.com/windows98/downloads/contents/WURecommended/S_WUFeatured/Win98SE/Default.asp