The Ibiza Theatre touchscreen PMP boasts a 2.4 inch 320 x 240 resolution display with Bluetooth connectivity, integrated FM tuner, microSD memory card slot, and MP3, WMA, AVI and MPEG-4 file support. Its battery offers a 30-hour of battery life. Unfortunately, the gadget lacks of Wi-Fi connectivity.
You can purchase the Ibiza Theatre when it is released in Spring 2009. The 8GB and 16GB versions retail for $110 and $130, respectively. [Electronista]