100MB is not enough
(I assume you want to run Debian-arm on it
)....you'll need about 400 MB for Debian
But if you still want to partition a CF-card, I suggest you read my "Linux on HP jornada 820" thread:
http://www.hpcfactor.com/forums/forums/thread-view.asp?tid=6825&pos...
Should be all you need to know about formatting CF-cards for Linux, but if you run into any problems, i can be more specific.....so let us know.