Cowon make some impressive media players but unfortunately they are beaten on all fronts by the HTC HD2. 480 x 800 4.3" capacitative screen, same 32GB micro-SD capacity but also full 3G and wi-fi connectivity. Install TCPMP and it can play whatever you can throw at it.
I found myself using it as a portable movie player much more than the phone it was supposed to be. A real shame that this thing seems so hard to get hold of over in the yook.
Oh, and did I mention the HD2 makes phone calls as well?