Ha, there's one of those "holy whale-hunting lunatics, Batman"-type of devices again. We've covered the BestaPro DMP-1 and the Nespot Hand PC, and here's another one. The DigiFriends DF-100 offers a lot of features, just check out the spec list:

Key Feature		DF-100
Product Size		100(W) * 97(H) * 22(D) mm
CPU		TI OMAP 1621
OS		Windows CE.Net 4.2
Memory		128MByte NAND Flash
		64Mbyte SDRAM
		Expansion		SD Card(slot)
Display		Size		3.5″ LTPS 256K Color LCD, Resolution 320*240
		Type		(Transflective with LED Backlight)Swivel type
Codec		Video		MPEG-4, H.264, WMV
		Audio		AAC, MPEG-4 HE AAC ( = AAC+or AAC+SBR)MP3, OGG, WMA
Picture View		JPEG Viewer
Audio-In/Out		Speaker out		0.6W * 2channel * 2EA
		Earphone out		7mW * 2channel. ø2.5mm
TV-Out		VGA급(Resolution 640*480)
PC Interface		USB		2.0 high speed
		Service Port		Serial 2 channel
		DC in port		24pin I/O
Battery		Rechargeable and Removable 2100mA Li-polymer Battery

Looks nice enough. Not sure what it's going to cost us, if it ever makes it to any market.

LINK (via PMPInside, Korean)