The new touchscreen Atree J100 looks incredible. With 3 inches of screen space, you get to enjoy some widget and calendar action using Atree’s new Flash GUI. The J100 is also an e-dictionary and of course full PMP functionality, playing AVI, DivX, Xvid and WMV among other video files. It comes with a microSD expansion slot, mic and 4GB. For areas with DMB TV support, you get to watch DMB TV too. It should also come with a high-end headphones and a stylus (if my Korean is correct) for 198,000 won or about $157.

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