Touch screen based PMP with full codecs support up to 1080p. No Android, no WiFi, but surely may be very cheap. Possibly cheapest such PMP to be broadly distributed at retailers in Europe and the USA. How cheap is to be confirmed. It seems to be Rockchip RK2818 ARM9 based. It comes with 250GB and 500GB of 2.5" hard disk drive storage and MicroSD card expansion.
Thanks BenMars for your reports from the Hong Kong Sourcing fair!