Squidge comes up with a very early alpha of a Lynx emulator for the GP32. Here are the notes from the GP32x boards:

Note that this in an alpha release, so it requires the following conditions: * There is no menu* It only runs at 166Mhz* An Atari Lynx ROM dump must be present in the”GPMM”directory called”lynxboot.img”* An Atari Lynx Game ROM must also be present in”GPMM”called”golf.lnx”. These are standard Handy-type game roms.* There is very little error checking* It’s slow* There’s no sound* Standard”No Warrantee/Guarantee/etc”disclaimers apply: If this version blows up your gp32, kills your cat, burns down your house, etc, etc. It’s not my fault.This version should not be distributed outside of GP32X