how to upgrade with an SD card
take the 2 files and put them on a 2gb or under sd card that is formatted fat32 then insert the sd card into th dell and follow the following instructions

Step 1) Press and hold the Power Button + WiFi (Hardware) Button
Step 2) While holding those two buttons, QUICKLY PRESS AND RELEASE the Reset Button on the back of your Axim. The "press and release" is for all practical purposes a simple "tap" of the reset button. NO NEED TO HOLD THE RESET BUTTON IN FOR ANY LENGTH OF TIME. NO NEED TO PRESS THE RESET BUTTON MULTIPLE TIMES.
Step 3) Continue to hold the Power + WiFi buttons until you see the white screen with a blue "banner" at the top which states the SD Image Loader version
Step 4) Once you see the above screen, release all buttons and the ROM image from your SD card should be listed on the screen within 30 seconds.
Step 5) Press the Center Button (this is what is referred to as the "Action Button" or "Action Key") on the D-Pad (front directional pad on your Axim) TWICE QUICKLY
Step 6) Sit back and wait for your device to flash with the ROM