Nextar, apparently formerly known as MacVision, offers the MC3007 portable media player.

The MC3007 features a 40GB HDD and a large 7 inch display. The PMP supports DivX, MPEG, MPEG4, AVI, DAT, VOB, MP3, WMA, WAV, JPEG, BMP and GIF files.
Other features include AV in/out, SD-Card slot and USB 2.0. The Nextar MC3007 supports recording of video input in MP4.
Why is this PMP interesting? It is the low price. Our new PVP shop for instance sells it for $380.58. Buy.com has it currently for $388.99.

The lowest price of an Archos AV 700 is currently $630 - quite a difference. Sure Archos is known for its high quality. Nextar is rather unknown (more details about them on their site) The low price is maybe worth the risk to try it out.