JVC's new line of high-end Pocket PCs should be out on September 15th and Amazon is already taking pre-orders.
The new MP-PV131 and the MP-PV331 (wi-fi and USB port) come with special audio and video software player that plays MP3, WAV, Ogg Vorbis, and MPEG4 files.
JVC put 128MB of RAM on these devices, making them ideal for users of multimedia hungry programs. The devices also have dual expansion slot (CompactFlash and SDIO).