Sony on Tuesday detailed plans for a new handheld gaming device that combines a digital music and video player, and said it would also launch a rival to Apple’s iPod next year for as little as US$60. Sony officials credited Apple and Steve Jobs for the success of the iPod, but said the “PSP” — due out before the end of 2004 — will offer more, including the ability to watch music videos as well as listen to digital tracks. “We are taking on iPod with our new device,” another Sony official said. “We are coming at him (Steve Jobs) on that front.” Update: Sony has released the photo at right of the PSP concept model.