Cowon A3 Portable Media Player is Powerful and OverpricedS

The Rundown: The Cowon A3 PMP looks to be a full sized PMP (5 inches across its long side) competitive in nature with its 4-inch, 800 x 480 screen and industry standard features including generous DivX support among other formats, text file viewer, photo viewer with support for huge files and USB host mode, audio recorder with built in mic and MP3/OGG/AAC music support.
The Catch: At $350/$400 for 30/60GB, this much PMP doesn't come cheap. [Download Spec Sheet]