It looks more like an old Nokia then a new portable media player. The new SP600 by Sharp can do all the things you would expect a PMP to do, plus also features an e-dictionary. It features a 4.3″ touchscreen, 30GB HDD, expansion through SD/MMC and can play DIVX, MPEG1/2/4, WMV7/8/9, H.264BP, ASF in video and MP3, WMA, WAV, OGG, AAC in audio.
Nothing really else to it other then it runs Windows CE 5.0, which means you can probably hack it to do slightly more (no point installing a web browser without WiFi). It isn’t to badly priced at around $US430 (and raising), but would much prefer the Archos 605 at that cost.
For more info, click over to Akihabara News.
