The new L2 from Cowon hits the high note with its 2GB internal memory, double than the previous N2 PMP navigation system. The L2 replaces the 500MHz processor with two 266MHz processors that are supported by 64MB of SDRAM instead of 128MB DDR2 SDRAM. Specs like 7″ WQVGA LCD (480 x 234 pixel) screen, GPS SiRF III chip, DMB tuner (service unavailable for most countries), Windows EC 5.0 operating system; two 2W speakers, line out and FM transmitter remain the same. So that means the basic difference between the old and the new is that L2 loses support for OGG and WMV files, it has only one SD card slot against the 2 slots earlier and the new screen is about 7% less bright.

The Cowon iAudio L2 PMP is available in Asia for around 250 EUR or $336.
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