: PMP IUBI-2010 by PMPInside

PMPInside has a nice review of the IUBI-2010, that has a 4.3" screen with a 480x272 resolution.

Capacity: 40GB (100GB underway)
4.3-inch, wide TFT color LCD screen (made by Samsung), resolution 480×272
Dimensions: 139.8 x 80 x 25mm (depth including additional battery compartment: 31.8mm)
Weight: 320 grams
Supports MP4, DivX3.11/4/5, XviD, MP3, WMA, WAV
USB2.0 compatible
MSRP: presumably 300k Korean Won (40GB) & 400k Korean Won (100GB)

From DAPreview