I think the iRiver PMP 120 cost is a little high, for what in essence is a glorified Walkman. Yeah there's a world of functions on board, but wey hey, you are never gonna use them.

The Iriver PMP 120 is everything you will ever need. This product is far superior to any other product out there at the moment. This product can do everything under the sun apart from running and taking over the world! The screen is exactly as good quality as a good TV and you videos will have the same definitions as any DVD (provided the formatting does not have an effect), pictures are also high quality. There is the famed digital output (mainly used as a second headphone port so you can share your tunes with your mate), it also acts as the TV out so you plug the included video lead into the port and you can uses the T.V as your display, it also acts as a handy import port (this allows use of an external microphone for recording the direct recording function so that you can record of any audio port). Their are two USB ports on the left hand side of the Iriver, one port is USB 2 which allows for a good exchange rate of data between the port and the computer, (a two hour long film in mp4 takes about 8 minuets to transfer), however perhaps the best feature of the Iriver PMP is it's USB host (which is compatible with most cameras and have yet to find an incompatible memory stick), this allows transfer of pictures/data from an external source to the Iriver, with an average speed. This is one heck of good money saver if you're planning on going on a long holiday, since you can just use the Iriver as a giant picture card to store all of your snaps on, saving you loads on expensive memory cards (however the Iriver will only display pictures that are less than 1mb). The built in speaker is good quality and is fairly loud for its size, and is a nice feature for sharing your music with your mates. The Iriver also features a handy help button if you forget how to get to some where. This brings me to, in my view, the best asset of the Iriver; it's 'mini operating system' which is a real crowd pleaser, although it may take a wile to learn how to navigate all of the Iriver functions it is worth the wait of learning the button combinations, for the sheer happiness that you feel every time you switch on your PMP.
This is the best multimedia player that money can buy, it's packed with loads of high gadgets, and not only does is perform well it also looks really good, and yet it's price is one of the lowest out there, as well as constant firmware upgrades. However there are some bad points, most models are supplied without the inline remote which is hard to get hold of. And it's a good thing to have a removable battery however it's only good if some one actually sells a replacement battery, the only site I found was the American Iriver site which will not ship them over here, also the supplied case is only average and has nothing on the cases supplied with IHP range, also the headphones are only Ipod standard, (just below average).