Handy
Handy is one of the only Atari LYNX Emulators that can be found, and is sadly no longer in active development, with the last release of the emulator being back in 2007.
However despite development all but ceasing, Handy has more then proven itself to be an extremely capable emulator. Its able to emulate the vast majority of the Atari Lynx functions.
The last few versions of the Atari LYNX seems to focus primarily on fixing bugs with the Atari LYNX emulation and improving its overall compatibility.
Though there has been no new releases since 2007 there doesn’t appear to be very many complaints about the emulation capabilities of Handy.
Handy also has the added bonus of coming with fairly capable debugging tools, making it incredibly useful for homebrew development.
Please note Handy does require the Atari LYNX Bios files to successfully be able to run commercial games.