Toshiba has spruced up its Gigabeat line with the model S, a Windows Portable Media Center with a 2.4-inch QVGA LCD display, up to 60GB of storage, and up to five hours of battery life for video playback. The S also includes an FM tuner, and supports MP3, WMA, Windows Media 10 DRM and downloads from Tivo Series 2 DVRs. And, yes, this is one of the players that Bill Gates showed off during his CES keynote, so you know it must rock (or at least must be so well-integrated with Windows Mobile functionality that Bill couldn't help but be smitten). Expect the Gigabeat S to be out this quarter, with the 30GB version going for $299 and the 60GB one for $399.

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Toshiba Gigabeat S portable media center with 2.4-inch QVGA LCD