If you live in Singapore and want to buy a walkman, you should toss a glance in the direction of the Sony Z-series NWZ-Z1050.
Based on the NVIDIA Tegra 2 dual-core processor, it has a 4.3-inch screen and the Android 2.3 operating system.
16 GB of Flash storage exist, along with a 4.3-inch WVGA screen (800 x 480 pixels).
As for actual sound rendering, Sony chose an S-Master MX digital amplifier.
Singapore stores will begin selling the item starting Friday, May 18, 2012, for S$429, which is roughly $341 / 266 Euro.
The unfortunate part is that the 32 GB iPod touch costs less (by $1, but still, 32 GB). Of course, they're not really the same thing, so to each his own.
On a related note, the S-Master MX digital amplifier is the same as the one used on Sony's media players, so you can expect the music to sound great.