Android is best known for running on phones and tablets, not media players. In fact the only notable Android media player is the Samsung Galaxy Player 50. Cowon (you've probably heard of them from the popular 'Cowon D3 Clock' widget in the android market) have recently brought out their new Gingerbread media player the Cowon D3 Plenue.
The Plenue features many impressive features such as HDMI out, 3.7 Inch AMOLED Display (480x800), and 802.11 Wireless support. Memory is expandable up to 32GB via Micro SD card.
Cowon has over hauled Android 2.3 with it's own icons, launcher and apps and boasts a sleek looking interface. We're sure some will like this but Android 'pureists' probably will have preferred a cleaner stock version of Ginergerbread.
Despite sound quality being advertised as a strong feature it is apparently pretty standard. However the built in media player can play your .FLAC and .OGG files so you may be able to gain audio quality over competing audio devices.
One drawback of the modified firmware is that support for the Android Market has been removed (apks can still be installed), meaning that the device is very media centric, serving the purpose as an MP3 player. There seems to be no reason for this but it's certainly a disappointing drawback. Hopefully the guys at XDA will be able to root the device and gain access to reinstall the market and perhaps remove Cowon's interface.
Unfortunately the Plenue is also very pricey retailing online for around £240. Therefore the iPod touch, probably the main competing media player, is of better value due to the drawback of this device.
Click to visit the product page for the Cowon Plenue D3 on Cowon's website