Summary: Cowon V5 media player can play MKV files, which is really hard with iPod Touch. (you need a third party app to play those files, and the performance sucks.) The real problem with this gadget is that the screen is very easy to be cracked, and the repair cost is almost $190 just to replace the screen. I still like the performance of the player, though. I'd just buy a new one with a screen protector and a shell.
Summary: good device but buying this and spending 15k on this is not a bad device intel p3 and windows ce nice but a do have in a sneak peak of apple i piod as of same price and with a more high based graphics and games buy any of them both are good but id rather favour the apple i pod