Transcend Japan has unveiled a new MP4 player, the MP860. This one features a 2.4-inch display (240 x 320px), 4/8GB, microSD/SDHC expansion slot, FM radio and voice recorder. The device supports MP3, WMA, OGG, FLAC, WMA-DRM10, WAV audio formats as well as MP4, FLV video formats.

Prices are $90 and $110, respectively.