Cowon's L2 is an extraordinary convergence device. Almost to the point of obscenity. The unit features many of the things you'd expect in a modern-day mobile device made for the lucky people in Korea: DMB TV compatibility along with AVI and MPEG-4 video support, MP3, WAV, WMA support and an FM tuner for audio and support for JPEG, BMP and PNG image formats. All of this accessible through a 7-inch widescreen display with picture in picture.
Why would you need PiP? There's also a GPS receiver built in, so you can view maps and video or photos or your music library perhaps, at the same time. There are 2GB of onboard flash memory and an SD slot for up to 2GB more. Not bad for around $320 US and certainly beats the piss out the 5G iPod's features. And yet, even if it were to be available in the States, I still wouldn't care. It's too much “look what we can do” and too little “wow, this is useful.”
Cowon's L2, you don't know yet but you already need it [akihabaranews.com]