Hmmm… interesting. This is the WindTouch V80 PDA/PMP running on the Windows CE 6.0. It has a 1.3-megapixel, 2GB of internal memory and micro SD slot. Here are all the supported files – AVI , ASF, MPG, 3GP, MP4, FLV, MP3, WMA, WAV, ASF, FLAC, BMP, JPEG, GIF, TXT. It is said to priced at $95.

[via Ubergizmo]