If you are a linux / JPilot user, please read this guide.
To import the notes from your palm follow this guide:
You can find it here
Go to the memos screen in Palm Desktop and select all memos. Then click on menu File and choose “Export….”.
Specify a folder and a name for the file and select “Comma Separated (*.csv)” from the “Export type” dropdown box.
Important!
Specify the correct fields (only Category and Memo, important!) and move the fields (via drag & drop with the mouse) in the correct order according to the screenshot:
Press OK.
Connect your device to your computer, mount your sdcard, copy the above created file to it.
Unmout your sdcard and disconnect your device from computer.
Open Note Everything
Press menu and select “Import”
Choose “Import from palm memos” (important!)
Scroll through the file-list of your sdcard to the created file and tap on it.
It should have imported your notes to the appropriate folders. So, if you had two categories “Personal” and “Business” in palm, you should now have these two folders. So select the appropriate folder and see if the notes are there.
Please note: If you can’t read your notes correctly for example special characters aren’t displayed correctly, you have to convert the csv file to Windows-1252 encoding. Please search the internet for an encoder, there are several.