Despite market flotation, we keep seeing more and more entry-level players surface up in the wild, targeting non-deep pockets, at the time where branded ones are out of their reach.  This way or another, some manufacturers, like Korean iRiver, occasionally offer both. From one hand we have a pricey touchscreen media player such as the P7, which costs hundreds of dollars, and from the other, the E30, that represents the slim and light lineup. The late, that enters into Chinese markets these days, packs a 1.8-inch display and either 4GB ($59) or 8GB ( $79.99) capacities to choose from. Besides that it sports a 52 hours battery and runs almost every known format, available around.

Update: Amazon now has it, up for order both in 4GB and 8GB storage capacities.

[via gmp3]