Guys, I can't tell you how glad I am that I didn't get the new ipod. Gresch, you were right; this thing is fantastic. I have the 30gb version. The user interface is just great. There are so many extra features.

It plays video like the ipod, but then it does voice recording, line in recording, usb host, fm tuner! , all this built-in. Those are just the main extras. Then it has minor extras like having programable buttons, it shows you all the important info on the now playing screen (which equlizer prog., bitrate, etc). There's even more little niceties I am not mentioning.

To transfer files, you just plug it in, and it mounts as a drive. Just drag your files to it. No itunes, no drivers.

As far as size goes, thinness does matter, but Apple has made the new ipod thin by increasing other dimensions, which basically reneg that dimension. The X5 is overall, more compact in my opinion: a better balance.

I got it at ecost.com for $275 (30gb). There are also 20gb and 60gb available. Of each hd capacity, there is also an X5L that has a battery life of 35hrs; it's 4mm thicker and costs a little more.

To those of you who are looking at the ipod or anything else, look at the iAudio x5 and you won't regret it.