from: http://www.engadget.com/2011/09/04/philips-gogear-3-android-pmp-hands-on-video/:

One of the fun things about attending a show that is open to the public as the IFA is that you tend to the same level of companies and people walking on the street. And the pitch with the latest Philips GoGear is quite simple: from the business to the iPod touch . We swung by the Philips booth to give the thing another turn . The 3.2-inch portable media player has a touch screen and runs on Android 2.3 – really, it has most of the basic functionality of a handset, except to call people together.

The construction of the device is a bit plasticy and certainly can not compare with the key on that front, but it is light enough and should easily fit in your pocket for a trip to the gym, if you’re so inclined. The player did not make the most of the estate of the screen real potential, due to three large buttons and the Philips logo taking about a quarter of its surface – a strange choice, given the touch screen GoGear. The PMP also has three large brass buttons in his side.

The GoGear three runs Android applications with ease, flipping through the selection of programs Google with no problems. He also has the built-in Android Market, accessible through its built-in WiFi. This feature is also handy with software SimplyShare of the company, which allows you to stream music and video content to other devices.

No word yet on the final price or availability, although the representative of Philips, we spoke with said it will probably run around € 150 for the 8GB version and € 180 for the 16GB.