I'll tell you, I'm totally freaking delighted with my iRiver h340. It's 40 gigs. It's UI isn't nearly as slick as the iPod's, but the sound quality is vastly better. I hear stuff on this thing that I've never heard before in the very same mp3 files.
2" color screen. Upgrade to the latest firmware and it plays AVIs--on my last trip I watched Sin City on it during my flight. Plenty of battery time. Not quite as small as an iPod, but still very pocketable. It's a very sweet little unit.
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