Digital Trends published a Archos 32 Review.
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Quote from review: "Normally, critics chuckle with maniacal glee given the chance to savage a really awful product. But we take no joy in reporting the Archos 32, the company's 3.2-inch Android-based portable media player (or, as the company pretentiously calls it, an "Internet tablet"), is a complete disaster. We have tried two units, thinking the first must be a manufacturing aberration, used them with different headphones, and different file types, and the results have always been the same: sound so broken there has to be something fundamentally wrong with its audio chipset. Even discounting a serious silicon slip-up, the rest of the device, positioned as a smaller alternative to Apple's iPod Touch, isn't too hot, either."
Read full Archos 32 Review at digitaltrends.