Hmm. Gamepark Holdings and Gamepark used to be one company, and together they developed the GP32, an open-source handheld machine (although a couple of commercial games were made for it). But, afterwards they split. I assume this was becuase one side of the company wanted to make a commercial games handheld machine (AKA: the XGP) to compete with Sony's PSP and Nintendo's DS. However, the other part wanted to keep their idea of open-source gaming. So, they split, and GPH made the open-source GP2X, and GP is making the XGP, with which they'll take an uprising (just a metaphor) against the popular DS and PSP handhelds. Looks like there'll be combat amongst who'll sit on the palm of the gamer!
EDIT: GP'll be making three models of the XGP. One, the standard, the best, and the most expenisve of the three, with all the nifty toys such as more space, better hardware, etc. The other will be the XGP Mini, a smaller version the XGP. This would be, in Nintendo's eyes, a comparison between the GBA and the Game Boy Micro (one bigger, the other smaller). However, the XGP Mini will be slightly technologically inferior to the XGP. And, finally, GP will be making the XGP Kids, which is a lot like the GP32. It will be aimed at those who missed out on the GP32, and also to younger children. The XGP will be at an estimated target price of $300 USD, the XGP Mini at half the price (between $180 and $150) , and the XGP Kids at $90. Cool, huh?