In the works since before CES, Viliv’s P3 portable media player powered by Android could be nearing release since the company’s minuscule Windows 7 N5 netbook tablet is launching next month.

The P3 is a good looking PMP with a fast CPU, high-resolution AMOLED screen, 32Gb storage, and digital TV tuners. If Viliv can price it below an equivalent iPod Touch, the P3 should be killer overseas.

- 3.7″ AMOLED (800×480) Capacitive Touchscreen
- Cortex A8 800MHz
- 8, 16, 32GB Storage
- microSD slot
- T-DMB/DAB tuners (optional) with 720p video