gigabeat U series of music players comes in 1GB (U101) and 2GB (U201) flavors and features Toshiba's new high-quality, 1-bit TC94A82XBG DAC. Otherwise, the most notable feature is the integrated FM receiver/transmitter allowing you record FM broadcasts to MP3 and even share your audio collection with your car audio system or any other DAP equipped with an FM receiver -- pretty much all of them these days. The player sits 11.9-mm thick with a 1.1-inch organic EL display sporting a 96x96 resolution and graphics reminiscent of nascent web interface design. A 20-hour battery and support for Windows Media DRM10, MP3, and WAV (PCM) round out the specs with a full Japanese launch by April 7th -- ¥13,800 ($118) for the 1GB player or ¥16,800 (about $142) for the 2GB model. Not cheap, but not too beaucoup either.