It's fair to say that I am a bit of a fan of iRiver, the Korean manufacturer of MP3/PMP devices.
I own an iRiver H340, which, despite looking like a bit of a brick, is the finest media player I've ever come across. Compact, pocket sized and above all capable.
Plugged into your PC via it's USB 2.0 port, it becomes 40GB of hard disk space, which you can fill up as you please. It also has a colour screen, line in recording, a line out jack (which doubles as another headphone jack), picture display, a text viewer (for e-books) and a monster battery which gives around a full day of playback.
Possibly the most extraordinary thing is the firmware, which is upgraded regularly by the company and which actually ADDS capabilities.
The most recent update added playback for .AVI files and the iRiverter app allows you to convert most movie formats (and DVDs) into compatible files.
So, imagine my delight at finding news of the new G10 on Gizmodo.
Sadly it uses Windows, has a capacity of 4 or 8GB. But isn't it pretty?

A possible PSP competitor?