I have bought this item(USD 43.80) a few weeks ago and I am quite happy with it. The delivery was pretty fast, within a week. Response on inquiry was within 24 hours.
However, the MP4 only supports AVI video format, so it is a disappointment that they didn't attach instructions or softwares users can use to convert the videos. They didn't provide the bit rates and frame rates needed to convert, thus causing confusions.
The start up screen and 'goodbye' screen sucks. The interface takes a long time to load(especially when you are viewing pictures). It is a sad thing that the mp4 doesn't have a place for me to put my stylus pen.
Speaker is a bit unclear but still ok. FM radio is not functional in Malaysia and most of the countries, except US, Canada, China and Japan which is a waste for me.
The game was pretty lame, though.
On the other hand, I must compliment the video quality. Very clear. The ebook application is ok too, just so that if it can read pdf files would be better. Photo was nice too. And one thing I really enjoy is I can listen to music while browsing through the texts.
Touch screen is pretty cool as well, although the loading time really sucks.
Overall, it is ok for a price like that.