From the makers of the GamePark32, the GPX2:
http://www.gpx2.com/product/product.asp
Looks neat, only problem is that the only way to get one outside of Asia is to use an importer.
Specs:
Dual Core ARM based ARM920T processor (or is it processors?)
USB 2.0 connection to PC (for transfering files)
Uses 2AA Batteries (though the run times stated probably aren't right in any realistic senorio)
32MB of RAM
64MB of ROM
3.5" 320*240(QVGA) TFT LCD
SD card slot for storage
Looks like a neat play toy, espicially if it has the level of homebrew ports as the GP32 has.