An interesting iPod competitor is the iRiver IHP-100/IHP-120 (10/20GB capacity)
http://www.iriveramerica.com/images/prod/100/flat.jpg
http://www.iriveramerica.com/products/iHP-100.asp
Advantages over the iPod are:
- possibility to record (analog and digital inputs) in wav or mp3
- integrated FM tuner
- supports WMA and OGG Vorbis formats
- no transfer software necessary to load files onto the player
The german Hifi magazine Stereoplay (
http://www.stereoplay.de) rates the sound of the iRiver higher than the iPod.
Disadvantages:
- battery life 8h compared to the iPod's 12h
- connection via USB2.0 only, while the iPod also supports Firewire
- design is less slick