Yes, I believe I’ve finally found the one MP3 player that can meet the iPod head to head and win! Introducing the Toshiba Gigabeat S30 and S60… It has all the features of an iPod and more, including FM tuner, plays Video, Music, and much more. It runs of the PMC or Portable Media Center by Microsoft. Now, before you all go running off on how the OS is made by Microsoft, the Media Center editions aren’t actually that bad. And in my opinion the Portable version is even better.

You can’t tell me that this thing is a work of art… It looks even better in Piano Black. However, the one thing that bothers me is the lack of products, IE its hard to find these on the market for some reason. On Amazon you can easily get a good deal for the white 30gig one, but the 60gig one is a rare find and so it’s almost twice or three times as much! That’s completely unrealistic in my opinion.

Anyway, the interface is dazzling (in a good way) and very simple and easy to use. From the videos I’ve seen of it, it preforms great and its definitly worth the money. Here’s a quick Youtube clip showing off the video functions. I hope to be getting one soon so I’ll write up a more in depth-article at a later date.