Yes it has a very unfortunate name, so the Ainol S100 will probably be the butt of many rearend-related jokes, however for the price it seems to be a pretty good PMP.
For 599 Yuan ($86) you get a 8GB portable media player, with a 3-inch 400×240 pixel screen, support for many popular video and audio file formats (RM, RMVB, AVI, DAT, ASP, MP4, WMV, 3GP, MPG, FLV, MP3, WMA, APE, FLAC) and a touch sensitive keypad, plus you get a choice of colors: red, blue, purple, black, and silver.
It is just another basic PMP? yes, will it ever make it to the US? probably not, so is this whole post just thinly veiled toilet humor? no comment.