Adam Curry noted in the Daily Source Code (DSC-2004-10-25 & DSC-2004-10-25) that he is going to evaluate several new MP3 hardware tools to improve his recording capabilities: Samsung Yepp 55V (256-MBs, USB, Audio-In, Microphone, variable sample rates); iRiver 790; and EZ-AV Audio Player (from Asia).

[Note: Amazon has a Yepp YP-T5V which might be the unit forsale in the U.S.]