Tim Anderson has written a new review of iRiver's (current) flagship MP3 player, the 40GB iHP-140.
One of the things I like about the iHP-140 is that it does more to exploit the advantages of a pocketable mass storage device. When you connect up to a PC using a fast USB 2.0 connection, it appears as just another hard drive. You can copy anything you like to it: your accounts, your documents, your Exchange Server backup, whatever. Don't forget to encrypt anything confidential. So then you can get on the plane and enjoy your music knowing your off-site backup is right there with you. Then when you get to your meeting you don't need to take notes: just pull out the iRiver, press record, and let the internal microphone and auto level-control do the rest.