Does a mobile site count as duplicate content?
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Are there any specific guidelines that should be followed for setting up a mobile site to ensure it isn't counted as duplicate content?
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Matt Cutts talks about it here. And here's some info from the Google Webmaster Blog. What he's recommending is to serve your mobile pages to Googlebot Mobile, and your regular pages to Googlebot.
And here a relevant Q&A question with some good answers.
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If your using Wordpress and a plugin for showing a mobile version, you don't have to worry. But if you're simple copy & pasting on another site - then it can be a problem. Watch the vid's John links and you'll see.