CNET has a glowing review of the new Toshiba Gigabeat S Portable Media Center.
First, it takes the brilliantly simple PMC software and delivers it in a traditional, compact MP3 player form factor. The device measures 3.93 by 2.36 by 0.58 inches and weighs 4.8 ounces. That's smaller than the 30GB iPod in every respect, except for thickness. The 60GB version has the same dimensions but weighs 5.3 ounces (the 60GB iPod weighs 5.5 ounces). The S is also durable, with a scratch-resistant, anodized-aluminum backside and a glossy plastic front. It reminds us of a stacked version of the excellent but discontinued Sony NW-HD5.
The Toshiba Gigabeat S handles MP3, WMA Lossless, and WAV, as well as WMV and WMA. Other video formats, such as MPEG-4, AVI, DivX, and MOV, are automatically transcoded in Windows Media Player 11 (DivX video support was planned but not implemented). It also supports WMA subscription services such as Napster and MTV Urge, and it is compatible with Tivo To Go and Media Center recordings. It can be connected to and controlled via an Xbox 360 and soon the Starz Vongo download and subscription service, which will cost about $10 per month for all-you-can-eat movies. This could spell some serious iPod competition, especially if you're a Windows XP Media Center user who wants to take some recorded TV shows on the road.