In the event that you want a white DAP, a wide screen, a circular dial for control, but you don’t want an iPod, then perhaps the ZVUE 260 would interest you.
Other than the above mentioned features, the ZVUE plays back MP3, WMA (with DRM), WMV on its 2.5-inch, 320x240 display, but it doesn’t have any internal hard drive and instead relys on SD cards to handle that.
The ZVUE 260 will be out for an affordable $99 (Rs, 4,500) around the third quarter of 2007.
This sounds like a wonderful player, exactly what I'm looking for, but I would want an electric wall plug charger and maybe some skins (case) options 
