Viliv’s latest portable media player effort, the P3, might be mistaken for an iPod touch from afar due to the small square located at the bottom, but there are some visual differences as you get closer. The P3 comes with a 3.7″ AMOLED touchscreen device with 800 x 480 resolution, where it is full well capable of supporting 1,280 x 720p HD video playback as well as 720p MKV movie playback. With a Coretex ARM 800MHz processor running within, it has the muscle to run Windows CE 6.0 or Android in a dual booting setup. Featuring Wi-Fi connectivity to get your mobile web fix, the P3 also comes with a microSD memory card slot, mobile TV support and a choice of 8GB, 16GB and 32GB capacities. Hopefully the user interface would prove to be the clincher here, as superlative hardware still falls flat on its face if one cannot navigate through the device properly.