A review of the Philips Portable Multimedia Player has been posted on CNET
'The Philips PMC has a truly lovely design--it reminds us quite a bit of the now-defunct Samsung YEPP YH-999 PMC, only with better controls. Like the Samsung, it's more square than rectangular--measuring 3.7 x 4.2 x 0.8 inches--so it looks more like a little TV than some other PVPs do. The screen is large (3.5 inches diagonal), and the viewing angles are great; two or three people could easily watch it at the same time.
Below the screen are two five-way directional pads: one for navigating menu options (OK and four-way directionals) and one for controlling playback (play/pause, volume, and fast-forward/rewind). A standard Windows Media button resides between the two controllers and always takes you back to the main menu. There's an external speaker below all this, and it sounds about as good as you would expect: tinny, but passable. A power/hold switch rests in the right spine of the PMC, while various ports grace the top: a headphone jack, A/V in and out ports, and a standard mini-USB jack--nice!'
Read: Philips Portable Media Center PMC7230 - CNET