With Apple releasing its next-gen iPod Touch sans camera I've decided to look to other power packed PMPs to purchase this year and since Microsoft has decided to only sell their Zune HD in the US, the only other viable option is Creative's Zii Egg.
I've talked about the player before and its specs are pretty decent: dual cameras, 1080p HD output, SDHC card slot, GPS and the ability to run Android make the Zii Egg an awesome device to own. Unfortunately for now the PMP remains in its "Developer's Edition" form which means it isn't meant to be sold to the general public but if you've been holding out for a next-gen device then there's nothing really stopping you from buying it online.
Here are some videos of the Zii Egg in action:
The Zii Egg (32GB) comes free when you purchase a Plasma SDK Starter Kit for US$399/NZ$559 online here.