i.μ's (Eye Muse) moniker. That is, unless you find 1GB of flash, a 128x64, 2-color OLED display, 12-hour battery, and support for MP3/WMA (DRM, too) and WAV voice recording, interesting. How about a price tag of ¥12,000 or about $104. No, didn't think so.
Update: Well, well, Hitachi and Philips sittin' in a tree, k-i-s-s-i-n-g. It's just a rebadged SA177 GoGear after all. Thanks Michiel, Marcus, and all who pointed this out in comments.