Toshiba Gigabeat S MES60VK (60GB, black)

THE GOOD
The Toshiba Gigabeat S makes its mark as a supercompact 30GB or 60GB portable video player. It supports many music, video, and photo file types, including subscription services, and it has a bevy of features, such as an FM tuner and support for digital camera transfers. Best of all, the device is completely intuitive, thanks in part to an improved Portable Media Center operating system, and it boasts excellent sound performance.

THE BAD
Unlike many portable video players, the Toshiba Gigabeat S does not record audio or video. There is no voice or FM recording, and the two-cable AC adapter is cumbersome. Also, the Gigabeat S is an MTP device and requires Windows XP. Finally, rated battery life for video is weaker than Toshiba had originally suggested.

THE BOTTOM LINE
Many prospective MP3/PVP buyers have been waiting patiently for this compact, easy-to-use, one-stop shop for media files--looks like the Toshiba Gigabeat S was worth the wait.