Archos have made some great products in the last five years and I owned several of their portable players many eons ago, which I always loved. Their latest internet tablet with Android 2.2 (Froyo) is now available in the shops. The Archos 43 uses a Cortex A8 processor.
The Archos 43 is based around a 4.3 inch screen running at 854×480 resolution with an HDMI output.
For around $250 you get Wifi (802.11 b/g/n/), bluetooth and 16GB of onboard storage which can be expanded via a microSD card slot. The ARM Cortex A8 runs at 1ghz with DSP and graphics support for 3D OpenGl ES 2.0. It can also record HD video at 720p with the built in rear facing 2MP camera.
Many users will love the fact it fully supports FLAC lossless audio playback, something missing on the Apple iPod touch devices. It supports Windows, OS X and Linux