iRiver amongst tons of other devices introduced the E100 at the CES 2008. Pocketables has gotten their hands on the iRiver E100 and published a detailed review. The iRiver E100 is expected to be available in April in the United States.

Quote from the review: "In addition to being the company's first device to natively support FLAC, the E100 has built-in stereo speakers, line-in recording capabilities, and a microSD card slot.
the E100 doesn't have traditional D-Click controls that make use of a DAP's edges. Instead, the menu buttons (as iRiver calls them) are housed beneath a plastic plate so that each printed arrow is easily and satisfyingly clickable; the recessed square in the middle is the OK button."
Read the full review on Pocketables.