Newman Momo M-Touch 2GB Touch Screen Player $100 Shipped
Features:
2.8" Touch Screen
2GB Of mem
Vids: AVI, FLV, MPEG, MP4
Audio: MP3, WAV, OGG, WMA, FLAC, APE
Expandable mem slot
1.3MP Camera
Games, eBook reader, image viewer
Runs on some sort of modded Windows CE 6.0 OS