My 2 Cents: For those of you that have been looking for an alternative player to the ‘I’ this or that, this defiantly looks like an option.  Do not think that I have seen a device that will let you the amount of Codec’s….DIVX…XVID…AC3 ;O) too nice ;O)

In the me-too world of obscure DAP manufacturers, there’s one sure-fire way to make sure you stand out in the crowd, and that’s codec support. Soundstream took that to heart with its new X-ITE MP28 touchscreen player, which supports MP3, WMA, ASF, WAV, FLAC, OGG, and APE for audio playback, and MP4, DIVX, XVIDV, AVI, and MTV for video. AAC is notably absent from that list, but uncompressed audio aficianados should have a field day. Other features include a 2.8-inch touchscreen, FM radio, voice recording and a miniSD slot. The player comes in 2GB and 4GB capacities, and Soundstream is based in the good old USA, so we might even end up seeing this one around. No word on price.

Soundstream’s X-ITE MP28 codec-happy touchscreen player – Engadget