What the iLuv does, as this recent New York Times article explains, is save you a bunch of steps. You don't have to capture video to your computer, convert it to an iPod-compatible format and then sync that video through iTunes. It records directly to your unit at 640x480 pixels and you can tell it how long to record (30 minutes, 60 minutes, etc). i182 offers a few new features over the original i180 model including memory card support for PSP recordings. At a bit over $200, is it worth your hard-earned money? I'm not rushing out to buy one myself. Yet.