Text taken from GP32emu:

I got a new beta of the Atari 2600 emulator to check out and write a little update here about the progress. The author has been working with the other Atari 2600 emulator author for the GP32 and have been fixing bugs, making improvements etc. This version of the emulator I was given is very good, several of the games I tested worked fine with sound, although some games did have minor sound errors. However the compatibility is not high, games like Pole Position dont yet run, but hopefuly the compatibility will be increased as they both improve on their emulators.

http://www.gp32emu.com/