Hey,
I just found a new MP3 player for the Pocket PC called pPod which has the interface of an iPod. It retails for $35 and there is a 3 day demo. Since I own an iPod myself, there is no need for this for me, but maybe others might like it. The real iPod is a lot easier to use since it has actual hardware buttons, but this is still a cool software product, but it is overpriced in my opinion.
http://starbriteltd.com/