Cowon is one of those strange companies that no-one really knows about, but actually, their PMPs are usually pretty decent, with great audio quality. The J3 surfaced a few months back, but more details have popped up in France.
GMP3 claims the J3 has a 3.3-inch AMOLED touchscreen with 480 x 272 pixels, an accelerometer, Bluetooth, and will be in either 4GB, 8GB or 16GB options. Cowon's JetEffects 3.0 technology supposedly improves the audio, but apart from that that's all the French are giving up on the PMP for now. [Cowon via MovePlayer via GMP3 via PlayerBites via OLED-Info]