These mini-PMPs from China are getting better all the time. This is the v100 from Ramos.

• Freescale MC9328MXL CPU (ARM920T at 200mhz)
• Philips UDA1380TT audio decoder
• 2.5-inch true color TFT display, 320x240 pixel resolution
• Audio support: MP3, WMA, WAV, OGG, and FLAC
• Video support: MPEG-4 SP (Divx, Xvid) up to 320x240 at 25fps, with MP3 audio, or RM/RMVB up to 220x176 at 20fps
• Image support: JPEG, BMP, GIF, & PNG up to 12 megapixel
• Supports SRT subtitles
• Supports Flash games and animations
• TXT file viewing
• Built in mic, voice recording
• Dual headphone jacks
• SD card slot, supports up to 2GB SD cards
• FM radio, 30 presets, radio recording
• NES and SNES (Nintendo) emulation
• 1000mAH internal lithium-ion battery
• Mass storage compliant
• Bundled with Sennheiser MX500 earbuds (excellent)

Size-wise, it's a little bigger than a credit card and comes with 512mb or 1gb flash memory, for 700 Yuan ($89 USD) and 800 Yuan ($102 USD) respectively.

Review (Simplified Chinese, 9 pages)

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