Take a look at the Viliv N5 and tell us it doesn’t resemble the Sony Vaio P that was unveiled at CES last year. The N5, after all, is powered by an Intel Atom Z520 1.3GHz processor albeit running on a more advanced operating system – Windows 7 Home Premium. You get 32GB of storage space within in the form of an SSD, while GPS navigation turns this into a decent portable tool, although we would think using this while driving or walking isn’t exactly as convenient as a standard GPS navigation device or a cellphone with GPS built-in. The 4.8″ WSVGA touchscreen display goes one up over the Vaio P in terms of functionality, but not size (the Vaio P has 8″ of viewing glory). Other features include Bluetooth and Wi-Fi connectivity, a 1.3-megapixel webcam, a microSD memory card slot, a headphone jack, a microphone and a QWERTY keyboard. Tipping the scales at 399 grams, do you think that there is a niche market for the Viliv N5 as smartphones can already do what it does?