1expensive3me
Seriously though, really nice design! One thing with DAP's that I've noticed is that they often have a low-dpi (below 300) screen. It doesn't really matter because you're just listening to music and it's probably better to include a lower dpi one for battery life, but it would be nice to see a high-dpi one on this, seeing how it's gonna have a fairly large touchscreen.
Also, are those internet connection bars I see on the upper-left corner? Raised volume buttons would be nice, as they look like they're in line with the side of the device in the picture. It would be nice if the band that wrapped around the device was made of metal, like on the iPhone 4. I'm also not too sure if it's a good decision that the back is made of glass, as glass backs on the iPhone 4 cracked easily when dropped.
Good luck with selling these!