Cowon iAudio X5
cnet reviews the Cowon iAudio X5 (20GB) and suggests that it looks like an ipod killer on paper but perhaps not close up.
They write about its good points:
Small size; video player with 260,000-color LCD; customizable 
wallpaper; FM radio; line-in and voice recording; photo viewer; text-file reader; excellent sound quality; reads photos directly from digital cameras; compatible with OGG and FLAC formats.
Read the full article here