TT111: I firmly agree! I bought a MPIO HD300 from Best Buy, upgraded the firmware and now I have a player that beats IPod hands down. My MPIO will play MP3, WAV, WMA, and OGG no problem. What's more the the device itself is 100% more solid in it's construction and it has a FM. Just curious, Does the iRiver have the ability to record voice, line input or FM broadcast? If it can, it would rival my MPIO.