Viliv has manufactured many different types of PMP’s and Mp3 players. This rendition has the ability to run Android as well as Windows CE. This media player has a beautiful screen and can run Android 2.1. The only thing missing so far is a release date and price.

This device features a 3.7-inch AMOLED touch screen, Android 2.1 and Windows CE 6.0. There’s also an 800 MHz ARM Cortex CPU, supports 720p video, Wi-Fi, accelerometer and a microSDHC. It will be available in a few different built-in storage capacities up to 32GB. Also, it can handle FLAC and APE audio files.

Let’s assume that this has Bluetooth since there was no mention of that. This is a great competitor to other top MP3’s such as the iPod Touch and Window’s Zune. If it’s priced right it could steal a few customers away from other platforms. There’s a video below of this device in action.

[youtube]http://www.youtube.com/watch?v=aJiTCNKTxZA&feature=player_embedded[/youtube] [via engadget]