MSMQ and PDA - Receiving msg from Remote Private Queue on PDA

A MSMQ PDA (Windows CE) question.

I am trying to open a remote private queue on a PDA from a Desktop to receive messages.
But it is coming back with an error on the open.

This is the code I am using. (VB)

Dim mqQInfo As New MSMQQueueInfo

On Error GoTo ErrorHandler
mqQInfo.FormatName = "DIRECT=TCP:10.38.7.80\private$\TestQ"

Set mqTXQueue = mqQInfo.Open(MQ_RECEIVE_ACCESS, MQ_DENY_NONE)

Error Message: The remote computer is not available

Error Code: C00E0069

The PDA is setup with a static IP address 10.38.7.80

The PDA has Windows CE on it.
I can ping the PDA from the Desktop.
I can send a MSMQ message to the PDA from the Desktop using the same formatName.
I can send a MSMQ message to the Desktop from the PDA.

Can anyone tell me why this isn't working and how I can get this to work.
Or if this just isn't possible ?

Cheers
Bonnie

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