Creative Japan is announcing their release of the 32GB version of their MP3 player.
Other than the fact that it is 32GB, it has all the usual features like: a 2.5 QVGA LCD, support MP3 WMA AAC WAV WMV MPEG-SP DivX XviD Motion-JPEG, and JPEG, has a SD card slot (SDHC), and FM tuner.
All for an ok price of $366. This should drop in Japan sometime mid December.