If you are in the market for a new PMP (Portable Media Player) then check out the Viliv P3, which seems like a good device. Over at CES 2010 jkkmobile had a chance to play with one of this Android-powered devices and apparently he liked it very much.

Viliv is a company that offers many media internet devices (MIDs) that normally run Windows XP, Win CE, and most recently Win7. Their latest device; the Viliv P3 PMP can play the dual-booting game; it can run on Google’s free mobile OS or Windows CE.

The device also comes equipped with a 3.7-inch nice-looking AMOLED 800 x 480 touchscreen and a Cortex A8 800MHz processor. There’s also a microSD slot, NAND capacity of up to 32GB flash, optional T-DMB/DAB tuners and 720p HD playback. And apparently, Viliv are planning to bring more Android-powered devices in the future.

[youtube]http://www.youtube.com/watch?v=AptY1tiMlmQ&feature=player_embedded[/youtube] [Via SlashGear]