So far available only in Korea, the V10 costs 228,000 won (£116) for the 4GB version or 268,000 won (£137) for one with twice the memory. Taking a leaf out of the iPod touch, there's a big (three inches) touchscreen with a 480 x 272-pixel resolution.
Complete PMP package
As you can see from the gorgeous photos on the Korean-language website, that screen is the gateway to everything you'd expect in a high-end PMP.
Aside from the usual audio and video players that can handle every format under the sun, including H.264, the 108g, 15mm thick package contains an e-book reader, a photo viewer, a Korean-English dictionary, an FM radio and a built-in voice recorder.
Battery life is slightly disappointing at just eight hours of audio or five hours of video, but a TV output and an SD card slot still give the V10 an edge over most other players.