Coolest of all? You can import photos taken from most digital cameras and view them on the player's 160 x 128-pixel, 260,000-color TFT LCD thanks to OTG ("on the go"), the player's USB host feature. (Certain digital cameras are not supported; see www.iaudio.com for compatibility.) Create your own logo or download logos from the iAudio web site. You can also set a picture of your choosing as wallpaper.

The player also offers FM radio listening and recording (with one-touch tuning presets), audio recording through either a built-in microphone or analog line-in input terminals, and the ability to read text as well as images--you can even view text, though not images, while listening to music.

Use the included JetAudio software to convert various video files to MPEG-4 (up to 15 fps), then enjoy the transcoded video files on the X5. Another program, JetShell, performs CD ripping and file conversion and facilitates music playback.

The X5 provides direct encoding, too, by which you can capture the output of an external audio device. This means you connect the output terminal of an external audio device to the recording (input) terminal of the X5 using a bidirectional stereo cable (supplied), letting you load material from components like a DVD player, a cassette deck, a minidisc player, a turntable, or a TV.

And, with the unit's built-in, high-fidelity microphone, the X5 can record speech with the quality of dedicated voice recorders--perfect for important meetings, lectures, and notes to self.

Onboard sound processing includes BBE Sound enhancement, BBE Mach3Bass, MP Enhance (designed to compensate for sound lost in MP3 compression), a 5-band adjustable equalizer, and 3D Surround (3-dimensional sound that gives the sound a wide sense of space).

What's in the Box
iAudio player, stereo earphones, a subpack, an installation CD (JetShell and JetAudio), a USB 2.0 cable, a line-in recording cable, a USB host adapter, an AC power adapter, a user's manual, and warranty information.

The U2's super-slim body fits easily in your hand or pocket, and the its 5-direction key makes operation a snap, affording one-handed control of most common functions. You can use it for file transport and/or storage, too. The U2 also features a FM Radio and a full-function voice recorder with multiple bitrate options. Preset your favorite FM channels (with custom channel names) for one-touch access to your favorites.

Enjoy high-end sound reproduction with support for multiple codecs, including MP3, WMA, ASF, and even high-quality linear-PCM WAV files with brilliant reproduction (Ogg Vorbis compatibility is under development and will be supported by a firmware upgrade). Using Macintosh or Linux platforms? You can still use the U2 as a portable hard drive (file transfer only).

View all your file information on the unit's bright, 4-line graphic LCD, which features a bright and cool-looking indigo-blue backlight. At-a-glance function icons make interpreting the display a piece of cake. A cool new feature even supports the display of song lyrics (via associated ALC data).

Tiny and light like the U2 itself, the unit's rechargeable lithium polymer battery provides up to 20 hours of continuous playback. You can charge the battery using your computer via a USB connection. Charge time is 2 hours in normal mode, 6 hours in slow-charge mode.

Discover true, rich bass sound using onboard BBE Sound, which JetAudio selected for its the clarity of its enhancement. With a total of 6 top-of-the-line sound effects (5-band EQ, BBE, Mach3Bass, MP Enhance, and 3D Surround and Pan), the U2 can create up to 1.2 trillion different sounds.

You can search playlists through navigation while listening to a different song. The user interface is as simple as the Windows OS. You can create folders by favorite musicians and manage all your songs, files, playlists, and settings directly from your computer. CD ripping, file transfer, and even radio channel settings are controlled via this simple interface.

You can also create and edit playlists directly on the U2. Random, repeat, and other playback modes are available. (The player will support M3U playlists via a Firmware upgrade.) The supplied JetLogo program lets you design and transfer your own animated logo to the player.

As technologies change, your audio player shouldn't be left behind. New codecs and functionality will be supported with regular firmware updates available from JetAudio. Cresyn-brand headphones are a standard accessory, and the U2 also comes with a carrying case and a convenient neck strap.

What's in the Box
MP3 player, stereo headphones, an installation CD, a user's manual, a carry case, a carry necklace/lanyard, a USB jack, USB and analog line-in recording cables.

HP's iPAQ Mobile Media software transforms the RX3115 into the ultimate digital entertainment media device by eliminating the need to stand in front of a TV or PC to browse and access media content. Using the deviceÕs integrated wireless capabilities, you can stream content from a PC to play on the HP iPAQ or to a TV or stereo to share and enjoy in any room of a home. You can also wirelessly download music libraries, movie collections and vacation photos from PCs to the HP iPAQ.

The HP iPAQ RX3115 also includes Nevo Home Control software, allowing control of most home and office audio/video equipment with a single device. With the ability to control hundreds of consumer electronic devices, the RX3115 is the only universal remote control you'll ever need.

Powered by the Professional Edition of Microsoft Windows Mobile 2003 Second Edition software for Pocket PC, the RX3115 enables you to easily manage personal information--from your calendar and appointments to your contacts and inbox--while on the go. Additionally, you can easily transfer files to, or access files from, Secure Digital and MultiMedia Cards via an integrated SD slot. Sync the iPAQ with a PC at home and photos and videos are automatically transferred between your PC and handheld using HP Image Transfer with ActiveSync.

Featuring the Microsoft Windows Media Player 9, the iPAQ RX3115 allows you to watch and hear your favorite video and music on the go. The ability to view content in landscape mode on the 3.5-inch transreflective LCD (in addition to portrait mode) ensures a wider screen for playing favorite videos and games.

What's in the Box
HP iPAQ RX3115, AC adapter, USB sync cable, stylus, carrying case, stereo headphones

Alarm playback will alert you to meetings, dates, show reminders, or wake-up times. You can simply dictate reminders into the DM-10--such as "Time to pick up the kids!"--and assign a time for this message to sound, like an alarm clock's buzzer.

Built-in WOW sound enhancement produces rich bass, and three-dimensional sound, while a user-selectable five-setting equalizer lets you tailor the sound to your taste or environment. Olympus's innovative noise-canceling technology makes the sound even clearer, removing unwanted hiss and background noise.

The unit offers a built-in condenser microphone, and a 0.125-inch microphone jack gives you the option to use a high-quality external microphone (not included). A 0.125-inch earphone jack and supplied stereo earbud headphones let you monitor your files during or after recording. To suit various sound conditions, you can adjust the microphone's sensitivity. The recorder can be viewed in low-light situations, such as at a lecture hall or during presentations, thanks to its easy-to-read backlit LCD.

After capturing recordings, you can erase them or move them between folders. The DM-10 also lets you set up to 16 index marks per message, during recording and during playback. This way, you can locate specific sections of individual dictations quickly and easily. The individual files may be played back at three different speeds: normal, fast, or slow, through either the built-in speaker or the supplied earphones. In addition, with the Repeat Playback function, the DM-10 can repeatedly play back a particular user-selected section of audio recording--ideal for transcribing dictation.

The unit's Variable Control Voice Actuator (VCVA) ensures that recording begins only when sound occurs, while its security lock prevents accidental deletion of sensitive files.

The DM-10 is perfectly suited to meet varying professional needs. You can easily attach voice files to e-mails or forward them to others for transcription. The optional AS-3000 transcription kit (DSS Player Pro transcription module with foot switch and headset) can further streamline this process. The DM-10 is also compatible with most voice recognition software, including IBM's Via Voice.

What's in the Box
Voice recorder, docking station, USB cable, stereo ear bud headphones, CD-ROM, a user's manual, and warranty information.

The DM-20 has 5 separate file folders capable of holding 199 files each, so you can organize nearly 1,000 files according to subjects like "work," "personal," and "to do." When recording, simply capture your high-quality voice files in either WMA or DSS (Digital Speech Standard) format and then place the recorder in the included USB docking station to begin downloading hours of audio to a PC or Macintosh computer. Stereo voice recording is possible with an optional stereo microphone.

Alarm playback will alert you to meetings, dates, show reminders, or wake-up times. You can simply dictate reminders into the DM-20--such as "Time to pick up the kids!"--and assign a time for this message to sound, like an alarm clock's buzzer.

Built-in WOW sound enhancement produces rich bass, and three-dimensional sound, while a user-selectable 5-setting equalizer lets you tailor the sound to your taste or environment. Olympus's innovative noise-canceling technology makes the sound even clearer. removing unwanted hiss and background noise.

The unit offers a built-in condenser microphone, and a .125-inch microphone jack gives you the option to use a high-quality external mic (not included). A .125-inch earphone jack and supplied stereo ear bud headphones let you monitor your files during or after recording. To suit various sound conditions, you can adjust the microphone's sensitivity. The recorder can be viewed in low-light situations, such as at a lecture hall or during presentations, thanks to its easy-to-read backlit LCD.

After capturing recordings you can erase them or move them between folders. The DM-20 also lets you set up to 16 index marks per message, during recording and during playback. This way, you can locate specific sections of individual dictations quickly and easily. The individual files may be played back at three different speeds: normal, fast, or slow, through either the built-in speaker or the supplied earphones. In addition, with the Repeat Playback function, the DM-20 can repeatedly play back a particular user-selected section of audio recording--ideal for transcribing dictation.

The unit's Variable Control Voice Actuator (VCVA) ensures that recording begins only when sound occurs, while its security lock prevents accidental deletion of sensitive files.

The DM-20 is perfectly suited to meet varying professional needs. You can easily attach voice files to e-mails or forward them to others for transcription. The optional AS-3000 transcription kit (DSS Player Pro transcription module with foot switch and headset) can further streamline this process. The DM-20 is also compatible with most voice recognition software, including IBM's Via Voice.

What's in the Box
Voice recorder, docking station, USB cable, stereo ear bud headphones, a CD-ROM, a user's manual, and warranty information.

This player features a unique, six-line EL (organic electroluminescence) display. The attractive EL display makes it easy to see and navigate through title, track, and artist information, allowing you to adjust sound settings with ease. The bright display allows easy viewing in all conditions -- day or night. This recorder also comes equipped with Skip-Free G-Protection technology which provides virtually uninterrupted playback of your music. Music on the go has never been better!

Sony had the digital music lover in mind when they built this digital player. It is highly compatible with your PC. With the included software you can transfer files from your PC to the MZ-RH10, and vice versa, at a break-neck, 100x transfer speed. And while you're doing this you won't have to worry about your digital music player's battery life -- the USB cable will power the unit when transferring music. Speaking of battery life, you can expect up to 33 hours of continuous playback with included nickel-metal hydride rechargeable battery.

If you already have extensive music libraries, use the included software to store and play back your collection of MP3s. On the other hand, if you're just getting into digital music and downloading, Sony's ATRAC format provides higher sound quality with smaller sizes than many competing formats. This enables you to store more music and have longer listening times. The system also allows you to play back the most popular Internet audio formats, including WMA and WAV files, with quick, easy conversion to ATRAC.

Sony just keeps on bringing you the hits with this device. Another great feature is the self-recording upload function. Use the line-in jack on the Hi-MD player to transfer and archive your favorite, old tapes to low cost Hi-MD discs. The mic input is a perfect solution for self-recordings, school concerts, or meetings. With your music or recordings stored on Hi-MD discs, you can transfer the files to your computer and covert them to WAV format. A file saved in WAV format provides you with the flexibility to import the file into a music burning software program where you can burn the file to a CD-R/RW. The MZ-RH10 from Sony is not only a digital music player, but also a mini-recording studio in the palm of your hand. You can capture and digitize almost any sound or old-school recorded format with the mic input and line-in jack!

What's in the Box
MZ-RH10 Hi-MD Walkman, nickel-metal hydride rechargeable battery, charging stand, dry battery case, AC power adaptor, digital cable, Walkman earbuds, SonicStage software, one GB Hi-MD disc, and USB cable.

The AV420 has a 20 GB hard drive, which can record up to 80 hours of video content from a TV, VCR, or cable/satellite receiver using the TV cradle. It plays MP3 and WMA digital audio files (included protected files) as well as WAV audio.

Once the TV Cradle is connected to a TV, VCR or cable/satellite receiver, you won't have to reconnect the cables again--just dock the AV420 and you're ready. The Recording Scheduler directly controls the tuner inside your VCR or cable/satellite receiver to automatically adjust the channel and record based on the time and duration of the schedule. The Scheduler will also synchronize with Yahoo TV Guide (where available) from the Internet so you can prepare your recordings for the week or month in advance.

What's in the Box
Archos AV 420, TV cradle with audio/video connections, remote control with 2 AA batteries, protective case, USB 2.0 cable, stereo headphone, manual, AC adapter/charger with US/UK/EU plug

It runs Microsoft's Portable Media Center (PMC) operating system, which is essentially a portable version of the familiar and intuitive Windows Media Player found on your PC. Use Windows Media Player's AutoSync feature to synchronize content stored on your PC with the PMC-120. It will also play recorded TV programs transferred from a Windows XP Media Center Edition PC.

The PMC-120 supports Windows Media DRM 10 and the ability to play back digitally protected Windows Media Audio and Video files, providing access to the more than 1 million tracks available in Windows Media Audio format from more than 60 online music stores as well as content from the CinemaNow.com online movie site and Major League Baseball's MLB.com.

What's in the Box
iRiver PMC 120, iRiver earphones, quality carrying case, USB 2.0 cable, TV out cable, installation CD-ROM, and AC adapter

It has an internal Li-Ion rechargable battery that provides up to 12 hours of battery life, and it has a one-hour rapid recharge feature (four hours to fully recharge the device). Other features include an FM radio with 10 presets, a dedicated stopwatch, a state-of-the-art illumination technology strobe light that enhances visibility in low-light conditions, four EQ presets, and Dynamic Bass Boost.

What's in the Box
PSA260 digital audio player, sport headphone, speed and distance sensor, armband, USB cable, AC adapter, CD-ROM with Musicmatch Jukebox and Philips Media Manager software

The rounded edges fit nicely in the palm of your hand, and it features a small blue backlit LCD that displays a track's ID3 tags and the song's time. It's built-in rechargeable battery has a playing time of approximately 10 hours. Other features include ultra-fast USB 2.0 connectivity, compatibility with Windows and Mac platforms, and 5 preset equalizer modes.

What's in the Box
512 MB MP120 digital audio player, waterproof stereo earphones, USB cable, carrying pouch, and CD-ROM with software

The AV480 has an 80 GB hard drive, which can record up to 320 hours of video content from a TV, VCR, or cable/satellite receiver using the TV cradle. It plays MP3 and WMA digital audio files (included protected files) as well as WAV audio.

Once the TV Cradle is connected to a TV, VCR or cable/satellite receiver, you won't have to reconnect the cables again--just dock the AV400 and you're ready. The Recording Scheduler directly controls the tuner inside your VCR or cable/satellite receiver to automatically adjust the channel and record based on the time and duration of the schedule. The Scheduler will also synchronize with Yahoo TV Guide (where available) from the Internet so you can prepare your recordings for the week or month in advance.

What's in the Box
Archos AV 480, TV cradle with audio/video connections, remote control with 2 AA batteries, protective case, USB 2.0 cable, stereo headphone, manual, AC adapter/charger with US/UK/EU plug

Audio-wise, the CD player boasts digital MP3 remastering, which restores most of the fidelity that's lost during the MP3 compression process. The resulting sound is richer and deeper, without the shallow, tinny tones so common to unaltered MP3 songs. The sound is further enriched by the player's S-XBS and S-XBS+ bass boost equalizer settings, along with the Live setting, which delivers concert-hall-like audio. Another audio bonus stems from the CD player's anti-skip system, which reduces or eliminates interruptions whether you're jogging, driving, or simply walking across the room.

The SL-SX451C's playback functions include skip/search controls, random and repeat (one and all) play, and a 20-track programming mode. And even when you're not in the car and can't use the cigarette lighter power adapter, the CD player still offers impressive playback times on a single pair of AA batteries (50 hours for CDs and 85 hours for MP3s). Listeners can further boost the playback times by using rechargeable batteries.

The SL-SX451C, which measures 5.31 by 0.94 by 5.31 inches (W x H x D), comes with a one-year warranty on parts and labor.

What's in the Box
CD player, stereo headphones, cigarette lighter adapter, cassette adapter, user's manual.

The compact H340 plays MP3, WMA, WAV and OGG formats and includes a built-in FM tuner and integrated voice recorder. You can also record, encode and store MP3s or uncompressed WAV files from a variety of sources to the H320's hard drive--no PC required. And it doubles as a standard hard drive, enabling you to store or transfer files of any type. The intuitive navigation system and color interface that makes it effortless to find any song. The H320 supports JPEG and BMP image files, which can be viewed on the crisp color LCD.

The iRiver H340 has longer battery life (16 hours) compared to other hard drive-based digital audio players. The sharp color display. It's also compatible with the latest version of the MoodLogic Software which offers an easy-to-use solution for users to create mixes based on genre, mood and tempo rather than simply by artist and track names.

Other features include:

• Line-in and Line-out jacks
• Upgradeable to future formats and features
• Dimensions: 2.4 x 0.9 x 4.0 inches
• Weight: 6.9 ounces

What's in the Box
The iRiver H340 comes bundled with iRiver earphones, quality carrying case, installation software CD, AC adapter, USB 2.0 cable, line in/out cable and printed user manual.

The TP-T5H includes a built-in FM tuner with the capability to record programming directly to MP3. It also has a direct-record feature from other sources, such as a CD or cassette, using the line-in (ENC) port. Other features include a built-in microphone for voice recording, 3D SRS surround sound and TruBass WOW capability for an even more spacious sound, five EQ presets with a user-defined mode, backlit blue, three-line LCD, and ultra-fast USB 2.0 connectivity. It's powered by a single AAA battery, which provides up to 20 hours of battery life.

What's in the Box
Samsung YP-T5H player, ear bud earphones, carrying case, neckstrap, USB cable, line-in cable, AAA battery, printed user manual, and CD-ROM with software.

A USB 2.0 Hi-Speed connection ensures lickity-split downloads and supports both MP3 and WMA audio formats from most online services (including WMA's Digital Rights Management). Also included is an FM tuner with 20 presets and the ability to record from FM radio or voice and other sounds via a built-in microphone.

Organizing and transferring music is a cinch since the player is designed to use the near-ubiquitous Windows Media Player 9 as its default jukebox. Accessing and playing music from the ARC5.0 is simple, too, thanks to the player's carefully engineered user interface and its sharp, multi-line, backlit, white-on-black LCD. A 5-band equalizer lets you tailor the sound to your taste or listening environment.

What's in the Box
MP3 player, headphones, storage case, armband, a quick-start guide, an installation disc, an AC power adapter, and warranty information.

What's in the Box
Key005 digital audio player, neckstrap with remote control, ear buds, CD-ROM with Music Match software, printed QuickStart guide.

What's in the Box
Key006 digital audio player, neckstrap with remote control, ear buds, external battery pack, CD-ROM with Music Match software, printed QuickStart guide.

In our tests, it took anywhere from 20 seconds to a minute to create a directory from an MP3-encoded CD, depending on the number of files on the disc. Once it was playing, though, the quality of sound was quite good. The dynamic range was more than adequate: the high end was crisp and clean, and the low tones were solid, even without the bass boost activated.

The antishock system was virtually infallible when playing MP3s. We suppose that if we'd dropped the player down a long set of wooden steps, it might have skipped, but short of that, the music kept on coming, ignoring our jolts and bumps. It didn't hold up quite as well for normal audio CDs (or CD-Rs or CD-RWs encoded with real-time tracks), but the antishock protection for them was still very good. However, while Philips claims that the shock protection is good for 45 seconds on audio CDs and up to 100 seconds for MP3s, the player took what seemed an inordinate amount of time to recover after skipping.

Navigating through and within CD tracks was straightforward, but in MP3 format the unit provided no way to search within a track. The display was relatively difficult to read, lacked a backlight, and did not display the track names on MP3 files. Additionally, the display's dimness and placement at the back of the lid made the unit hard to use in a dark car.

Overall, the eXpanium currently leads the way in what will likely be the next big portable audio format, and it's only a matter of time before they package the technology in a slightly sleeker, more user-friendly design.

Pros:

• Utilizes cutting-edge MP3/CD technology
• Crisp and clean high-end sound and solid low tones
• Nicely packaged with a pair of small earbud headphones and a car kit

• Hard-to-read display
• Long skip-recovery time
• Lacked ability to search within a track in the MP3 format

The rounded rectangular MP110 fits nicely in the palm of your hand and features control buttons along the side and a jog controller on the front. Other features include a backlit blue LCD that displays ID3 tag information, ultra-fast USB 2.0 connectivity, compatibility with Windows and Mac platforms, and 5 preset equalizer modes. It's powered by a single AAA battery.

What's in the Box
128 MB MP110 digital audio player, stereo earphones with integrated neck strap, USB cable, 1 AAA alkaline battery, carrying pouch, and CD-ROM with software

Now, battery changes will be fewer and farther between thanks to Panasonic's PowerLast high-efficiency power system, which combines an efficient motor with low-load circuitry for playback time of up to 48 hours on two AA batteries (during MP3 playback). CD playback abilities include ID3 tag support (displays artist names and song titles with properly formatted sound files); 24-track random-access programming; repeat and resume (which picks up where the unit left off when last stopped); and skip/search and memory/recall. A hold switch prevents accidental starting, stopping, or track skipping during use or transport. The unit boasts a thin design with operation keys and LCD laid out logically on its top cover.

What's in the Box
128 MB MP100 digital audio player, stereo earphones with integrated neck strap, USB cable, carrying pouch, CD-ROM with software