Those in attendance at CES last week got a sneak peek at HandHeld Entertainments new ZVUE 260 Personal Media Player, its entry-level next generation media player. The ZVUE is comparable to the Video iPod in size, at 4.16- X 2.4- X 0.5-inches and 3.93 ounces.

The ZVUE 260 features a 2.5-inch active matrix TFT backlit screen and supports videos running at up to 30 frames per second (fps) at resolutions of up to 320X240 pixels. The ZVUE 260 is also the first ZVUE player to feature a built-in audio speaker. The ZVUE will have SD memory storage capabilities, and will have at least two different SD memory configurations upon official launch.

The device is powered by a lithium-ion battery, and is compatible with Windows Media Player 10 with Microsoft's secure Digital Rights Management (DRM). The ZVUE 206 will support both Windows Media Video (WMV) and Windows Media Audio (WMA) formats, as well as other video, audio and image formats.

The ZVUE 260 is expected to be available in mid-2007. Final pricing has not yet been decided on, although it has been suggested that the entry level model be made available for $99 retail.