The Toshiba T400 Gigabeat player is nothing especially new in the Asian markets but its appearance on Sam's Club's website means the player is finally going to be availabe in the States. Generally, the 4 gigabyte player is underwhelming. It can play MP3s, WMAs, WAV files and has video playback for WMV videos that you can watch at QVGA resolution on the 2.4-inch QVGA screen.
The screen, larger than most other screens in players this size, is the most impressive feature and definitely not too bad on the eyes. If this device reminds you of anything, by the way, it's because Microsoft's Zune was directly taken from Toshiba's hardware, so it'll be interesting to see if anything comes out of that relationship. The device goes on sale September 25th for $113.88. [Sam's Club via InfoSyncWorld]