Features:
- Choose between 3 different images to use for each player.
- Plays against you in either Easy or Hard mode.
- Single or multi-player games.
- Play 4 different types of game:
    >> Single
    >> Best of Ten
    >> Quick Turn
    >> Timed
- Top scores for Best of Ten game for both easy and hard mode.
- Top scores for Timed game.
- Full help text included.

SOURCE

http://classic.pocketgear.com/software_detail.asp?id=14878

Reviews:

***** [Feb 8, 2006] by PFRhoads using Dell Axim X50v
Nice Job! Very well done. I wanted a simple and easy to use tic-tac-toe game for my kids, and I found it! This one is not over done. It has a nice interface, simple white board, and works great! Thanks!