Digital Home Thoughts: CNet Reviews Memorex TouchMP

"The Memorex TouchMP is an affordable touch-screen media player that supports music, video, photos, radio, and audiobook playback, and also includes a voice recorder and a decent pair of in-ear headphones. The TouchMP's construction feels as cheap as its price, and the interface isn't much to look at. The Memorex TouchMP is the first MP3 player we've seen that combines touch-screen technology, useful features, and an attractive design, for less than $100."

Certainly not an iPod touch, but if you are looking for a touch screen interface and something that the iPod does not offer (a micro SD card slot) all for under $100, this might be worth a quick look.