HELP with Nokia 7160 IrDA and iPaq3975

[Thunderblack]

Hi, I need to get connected to the internet through the Nokia 7160, which has an IrDA port, but I couldn´t get that. They both have IrDA. I activate the IrDA on the cell phone, but the iPaq doesn´t recognize it. How can I connect the Nokia and the iPaq??? Please any help.
Thank you in advance.