[iPAQ] BogoMIPS - clarification

Hi all,

I have a question on BogoMIPS relating to the new kernels.

When I measure the bogomips value in kernel 2.4.0 or 2.4.3 on the iPaq,
I get a value of 194.15 (with a speed of 206Mhz)

Now I moved to the new kernel 2.4.7. With the iPaq running at 206 Mhz, I
get a value of 137.21.

Is there something wrong? I read the explanation of BogoMIPS on a couple
of websites but I don't know why I see such a drastic change.

Now when I do benchmarks, will I get affected? How do I know whether I
am actually running at 206 Mhz. This may be a bug in the new kernel or
some totally different issue.

If someone has an explanation, please share.

Thanks,
Sri.