Sandisk introduced the Sansa Connect DAP at the CES 2007. The Sansa Connect is just hitting some stores and is available for pre-order on Amazon.

Update:
Full Sandisk Sansa Connect Review on I4U

We already published some hands-on impressions back at the CES. Gadgetholic got their hands on a new Sandisk Sansa Connect now and published a full review.

Quote from the review:
"I am thoroughly impressed with the features available on this little device. Once you hooked this player up to your wifi network, it is almost impossible to put it down. This is what the Zune should have been.
Instead of sending songs to one another and then separately listen to the music, you can just unplug the earphones and actually listen to the music while interacting with your friends. With this device, I can honestly say 'Welcome to the Social.' "
Read the full review.

The Sandisk Sansa Connect with 4GB memory is available for pre-order for $249.99 at pre-order on Amazon.