Now let’s forget about the hot Chinese model for a sec, if you can, and let’s concentrate on the B52HD, the latest 720p friendly PMP from China.

With basic PMP features, this 5” (480×272) touchscreen will only allow you to enjoy 720p videos once plugged into an HD TV. If you own 720p video it will downscale them for viewing on its 5” screen.

The B52HD supports RM, RMVB, MPEG, AVI, FLV video, MP3, WMA, WAV, APE, FLAC, OGG audio files, and has an FM radio tuner and 8GB of internal memory.

It’s being sold in China for less than $80USD.