It's 2005. C# is great. I've just written my very own version of Set. You can download it below. You will need to have the .NET Framework installed in order to run the program. Save the .EXE file somewhere on your hard drive, or on your Pocket PC. Then run the application (e.g., double-click it in Windows Explorer) and enjoy the game!

Download Set for the PC.
Download Set for the Pocket PC.