Blusens G40 makes sense

Those who are currently looking for a new PMP can consider the Blusens G40 that offers everything but the kitchen sink. File exchange between compatible players are executed in the blink of an eye, thanks to the built-in Wifi and Bluetooth connectivity. Since there is no form of limits or protection involved, this is truly a vast improvement over the Zune. Features include a 2.5″ KCD display, support for MP3, Ogg, JPEG, and MPEG 4 formats, a 1.3 megapixel camera, and an SD/MMC memory card slot. Pity the internal memory maxes out at 4GB though. Pricing details are unavailable.