This, but I hacked it to Android 2.3. Best $99 I've ever spent. Use it for music, interwebs, RSS, emails, vidyagamez (GB/GBA/SNES), 3g tether, navigation, etc. Even nutted out a few paragraphs of uni assessments when out of the house without my tablet/netbook.
Also it makes calls.
Sold my MP3 player (this) [http://www.google.com.au/search?hl=en&safe=off&biw=1920&bih=888&gbv=2&tbm=isch&sa=1&q=iriver+h320&btnG=Search&aq=f&aqi=g10&aql=&oq], old phone (this) [http://www.google.com.au/search?hl=en&safe=off&biw=1920&bih=888&gbv=2&tbm=isch&btnG=Search&aq=f&aqi=&oq=&q=samsung%20SGH-A412] and PSP1000 after I got it and made about $200 profit.