HTC Touch, but you have no phone, no touchscreen, and your casing appear to be made from reconstituted Batman action figures. Sure, they say that you can play MPEG4, MP3, WMA, WMV, ASF and WAV files, and that you're no slouch at viewing e-books or JPEGs, but does that help you get to sleep at night? You can boast about your "dynamic GUI" all you want, or flaunt your FM radio and "gaming functionality" (though we're not sure how that works with your lack of buttons), but deep down you're just another, shoddy knock-off -- and we know it. Hey, at least you're not called the Pouch. Price and availability unknown -- we guess cheap and soon.