http://www.engadget.com/2009/09/01/android-based-odroid-handheld-gaming-concept-debuts-hurts-our-e/#comments
http://www.slashgear.com/odroid-android-entertainment-device-borrows-iphone-3gs-cpu-0154522/
http://www.hardkernel.com
reminds me of the wonderswan! im not overly keen on the control layout but i know why they did it (for vertical and horizontal games). pretty sure they could make the machine look nicer without altering their original design too much as well. but this is just a prototype apparently, i dont know how far along the design is - could be finished, could not be.