Philips' GoGear SA52 music and video player looks quite nice, with the Creative Zen-like curved lines and directional pad, but where it really stands out is this interesting audio upscaling feature. The DSP is supposed to enhance your MP3s and WMA and AAC files, but to us that sounds like some sort of audio alchemy, creating sound where there was silence before. Is a 128kbps MP3 file going to sound as good as a 320kbps one when you use this? Doubtful, but it might sound slightly better than it did before. 4GB of storage and WMV playback round out this pretty decent looking player. [Tech Digest]

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