It's not clear from the question just what your problem is, but for what they are worth, here are some suggestions.
Connect you iPAQ to you PC via USB and bring up ActiveSync. Follow the on-screen instructions to st up a partnership.
Whenthat is done, click on Computer on the desktop or the Windows Start menu. When the window opens you will see a pocket PC icon somewhere. Doubleclick on it and you should see an SD card icon. Double-click on that to see the files.
If you have Word or XL files on the SD card, you will need to convert them, as Window Mobile uses a different format from Vista or XP. To do this, just drag and drop the files to a Windows folder and the conversion will happen on the fly.
If you can't read the card on your iPAQ then check that it it properly formatted.
Another approach is to take the card out of the iPAQ and try it in a card reader connected to your PC.
Finally, is it an S|D card or an SDHC? The latter might not be compatible.
Hope this is of some use to you. Best of luck!
Tony Brookes, October 2009