I bought it at about 70 EUR in Europe (Named as Acme V500x, and distributed by Lithuanian company www.acme.eu
Of couse "Acme" name in US mainly associated with unhappy coyote and "road runner" cartoon but I decided to take a risk
it's 2.4" display rockchip based player (presume it's latest version of rockchip because it contains Microsoft PlayFX enhancement).
Chinese (I mean original) version of this player has name TMS (Thmson) D883 and can be seen here:
I presume wholesale price in China is about USD 30,-
I personally got no excitement about those "touch keys", but after I used this player for a while - I can say they are not so really bad.
Of course they have a lot of disadvantages - you cannot even wear player on your neck without locking keys, and I've heared during cold weather those keys may stop working, however if you are after a player with "cool look", it's possible to forget about glitches.
At least children are very excited about sensor keys.