Just about every MP3 player seems to be getting a boost in storage capacity this week, and iRiver’s flagship is no exception. Their 20GB iHP-120 player is being followed by the 40GB iHP-140, and like its predecessor, the iHP-140 has an almost overwhelming array of features (many of which are missing from the iPod), like support for the open source Ogg Vorbis audio format, SRS surround sound, a line-in port for making voice memos or recording live concerts using an external microphone, USB 2.0 for file-transfer, digital and analog inputs and outputs, a remote control with an LCD (the first on a hard drive-based MP3 player), a built-in FM tuner, and you can even read text files stored on its hard drive.