With a novel approach to keeping things tiny, Doghouse Electronics have thrown their contender in the PMP ring--with the Rover TV.
The device which comes in 3.5'' & 4'' TFT screen models (320 x240 and 480 x 272 respectively), packs 3 GB of space via SD cards (a 1 GB & a 2 GB. It supports WMA & MP3 formats, houses a built in FM tuner, and lets you record directly from your tv or other video sources to mpeg 4 & also supports TivotoGo.
The Rover TV also allows you to record from radio streams and has a battery life of 6 hours for video and 12 for audio.
What makes them really hot, this player will grow w/ the technology as expansion is via SD cards. Think unlimited external storage. The player also supports picture viewing in audio mode, and 8 EQ presets.
Find out more about the player from Doghouse Electronics