Here's a hands-on preview of the Commodore "Gravel In" PMP. Aside from the strange name, it features 1GB/2GB of Flash memory, a 2.8-inch TFT display, an SD card slot, and 24fps video playback. Supported formats include MP4, MPEG, DivX, Xvid, WMV, MP3, WMA, WAV, JPG, BMP and GIF files. Video after the jump.
