Toshiba hasn't been known for its portable audio devices, but with its Gigabeat S series of players, that reputation is changing in a hurry. These impressive hard-drive MP3 players feature Microsoft's Portable Media Center software, and they provides seamless playback of music and video in an attractive, compact package.

Available in white 30GB ($249.99, model number MES30VW) and black 60GB ($299.99, model number MES60VK) versions, the Gigabeat can handle a plethora of audio and video formats. These include MP3, WMA, WMA Lossless and non-compressed WAV audio files, and the Gigabeat is compatible with PlaysForSure music subscription services such as Napster and Rhapsody. On the video side, this player supports WMV and JPEG, and with the help of Windows Media Player, formats such as DivX, MPEG4 and AVI are transcoded into WMV (the Gigabeat's native video format).

Using Windows Media Player and your Windows XP PC (the Gigabeat is not Mac-compatible), you can download movies and TV shows from Starz Vongo, Tivo to Go and MTV Urge. You can even connect the player to a Microsoft Xbox 360 and listen to your tunes while you game. The Gigabeat includes an audio/video output to send video to a TV, and a USB input lets you view pictures from a digital camera and even store them in the player.

Music sounds great on the Gigabeat. There are seven preset equalizer curves, although we would have appreciated a user-customizable setting. The Gigabeat also has three SRS WOW simulated surround sound modes. An FM tuner with two blocks of 30 station presets each is included, but the Gigabeat has no recording capabilities.

The face of the Gigabeat is dominated by its 2-2/5-inch color LCD display that has a resolution of 320X240. Video reproduction is good but not great. The screen is smaller than on some competing MP3 players, and watching for more than a few minutes can strain the eyes. The display can be switched to landscape mode for a better representation of video content. You operate the Gigabeat with its ergonomically designed PlusTouch controller, and Portable Media Center menu navigation is intuitive and problem-free.

The Gigabeat's built-in rechargeable battery can be charged by either the USB port or the included AC adapter, with a complete charge taking about 3 hours. At a rated 12 hours for music and 2.5 hours for video, the battery life is disappointing. However, this is one of the few complaints.

With impressive feature list, the easy operation of Portable Media Center and all-around strong performance, the Toshiba Gigabeat S series MP3 players are poised to give the iPod a run for its money.

Pros: Huge feature list, Portable Media Center makes operation a snap, broad format and source compatibility
Cons: Unimpressive battery life, PC-only, screen is small for watching movies

Warranty
1 year