Good iPod touch replacement?

[RichG]

Are there any good iPod touch replacements?

EDIT: No MS stuff

[Mike Christ]

Pretty much any smartphone from the past few years can replace an iPod touch.  I have no idea if there are any other companies which make smartphones without the phone part; Apple's the only one that comes to mind, although I believe Microsoft had a Zune for a while, but I haven't heard any news on it or if it still exists.

[JimCGSavings]

Samsung Galaxy Player 5.0 -> http://youtu.be/S2yiFaYMHCk