iAUDIO M3

Philips may have wimped out on adding a 30GB model to its range, but Korean firm Cowon Systems is nowhere near as timid. The 40GB version of its iAudio M3 player gains an extra 4mm in width, but otherwise is the same as its 20GB sibling: it has a big-screen remote control, plays MP3/WMA/OGG Vorbis files, and includes an FM tuner and microphone, either of which it will record from at up to 320kbps. It functions as a USB drive, so there's no need to mess around with proprietary software and audio formats either. It's also available in a cool new colour: brown.

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