The short answer is: all industries whose people, things, information or capabilities the user of a mobile device may be touching. In other words, virtually anything, just like the internet or the PC touched all industries. But this answer is too broad for our purposes.

The most impact will be felt in the following industries:

• The mobile software / content industry: if Situational Software is the winning paradigm for mobile software and content, then by definition, the vast majority of mobile software, or content targeted towards mobile user, will be situational.
• The wireless operators: situational software enables a range of new business models for operators (beyond charging for the megabyte, or the SMS, or accessing a certain web page) that are more closely related to the user value proposition. Also, a wireless operator can leverage many more types of business relationships with technlogy and information providers, leading to more business opportunities. (I will be writing about the business impact of Situational Software some other day)
• Manufacturers of products that contain electronics, from ECG monitors to soft drink vending machines. Using a mobile device as a remote control for the TV, or as a mechanism to pay for a can of soda is only the beginning as it is of clear advantage to the manufacturer to allow their product to participate in the (electronic augmentation of the) situation that a user finds themselves in.
• Retail. This is sort of obvious, as is:
• The manufacturers of handsets and mobile devices. Just like gaming, and heavy e-mail use caused manufacturers to build devices specifically addressing those use cases, situational software will sooner or later impact the design of the actual device.