Excerpt: iRiver America, www.iriveramerica.com $370 street 6.5 ounces; 40GB; Tested Battery Life: 10:06; FM radio; Voice/audio record; User-adjustable EQ. Full-featured, excellent audio performance. Wired remote with display. No drivers or proprietary software needed. Included ear buds could be better. Pricey. The new player to beat, the H140 is rich in features and performance.