Here’s a tiny portable media player for you. This new PMP from Epoq, on sale from First to You for around $100, is small: we’re talking matchbook size small.

This new Epoq player, which seems to be one of several Epoq devices for sale through First to You (more on those later), sports a 2.4″ 320 x 240 color LCD display. Specifications posted on the sales page claim a “new RockChip processor, allowing unconverted AVI movie playback at 25 frames per second.”

In addition to these features, this PMP also sports support for MP3/WMA music files, a mini-SD memory card slot for expandable memory, line-in audio recording, up to three hours of video playback on a rechargeable battery, voice recording, a built-in speaker, FM radio and photo viewing capabilities.

And, to top this all off, the buttons have a weird retro “cassette player from the 80s” look to them…

[via Coolest Gadgets]