Viliv is a company with undeniable style. They have a great head for design, evidenced by the upcoming Viliv P3 Prime (via AnythingbutiPod). This PMP sports a 3.7” AMOLED screen and dual-boots Android OS and Windows CE. It can handle MP3, FLAC and APE audio files and can also display 720p video.
Video formats are not known yet. There will be a microUSB connector and a microSDHC card slot. The Windows CE version is 6.0 and the Android version is believed to be 2.1. The processor is an 800 MHz ARM Cortex CPU. There's an accelerometer, WiFi, and up to 32 GB of storage.