I like how the Portable Media Player (PMP) market is improving all the time, and one of the newest improvements that I can see is the Cowon L3.

Very little details are known about this PMP, but we do know that the L3 has a seven inch touchscreen display with 800 x 480 resolution. Something tells me that this thing has lots of options, and we know about a few, like the FM transmitter.

We also know about the Sirf Star III GPS chipset, so I'm guessing this is a navigational device too. The L3 has a speaker and remote control, so that ought to be good for viewing video files or listing to audio ones.

Unfortunately, we don't have any word on the amount of memory (it is flash-based) that is here. We also don't have a price either, or an availability date.

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