Entempo Spirit 20GB MP3 player for only $199

Cracking the two hundred dollar price barrier, the Entempto Spirit is a 20GB personal audio player that sells for just $199.  It includes an FM turner with recording capabilities, USB2.0, and 10-12 hours battery time.  Other nice features is that the Spirit doesn't require specific software, so you can just drag and drop files on it and uses something Entempo calls the "ShoX drive protection system" that they claim provides five times the protection of a normal hard drive player.  Either way,
at $10 a gig, we like this trend, even if we're not blown away by the design or anything.