"Here's why we give the Toshiba Gigabeat S props: First, it takes the brilliantly simple--though somewhat format-inflexible--PMC software and delivers it in a traditional compact MP3 player form factor. Next, it handles MP3, WMA Lossless, WAV, and DivX, as well as WMV and WMA. Other video formats such as MPEG-4, AVI, and MOV are automatically transcoded in Windows Media Player. Noticeably smaller than the first-generation Gigabeat, the S version boasts a 2.4-inch QVGA (320x240, 65,000 colors) screen, an FM tuner, and a video-out jack. It also supports WMA subscription services such as Napster and MTV/Microsoft's Urge, compatibility with Tivo To Go and Media Center recordings, and now the Starz Vongo download and subscription service, which will cost about $10 per month for all-you-can eat movies."C|NET, who has been hard on past PMC devices in the past (with good reason) seems to like the new Toshiba Gigabeat S MES30VL. MES30VL? I really hope Toshiba doesn't include that part of the model number in their advertising. Well, if they advertise it at all mind you. At any rate, I agree with their general assessment - this looks like it's going to be a great device, and while it's more geared towards being an audio player than a video player with that screen size, the thought of 30 GB of data in such a small package is certainly enticing!