Here she is. Cnet has one of the first English reviews of the Toshiba Gigabeat S and Cnet senior editor, James Kim, thinks it is a true challenger to the iPod video. The Gigabeat S is available in 30GB and 60GB sizes and boasts a 2.4-inch QVGA screen.
The Gigabeat S shines for a couple reasons. It supports a wide variety of media formats. For audio it will support MP3, WMA and WAV. And for video it supports WMV, MPEG-4, AVI, DivX and MOV. The Gigabeat S also supports subscription services such as Napter, MTV Urge, Tivo To Go and the upcoming Starz Vongo service. Another plus is that the Gigabeat S runs on a very user-friendly Windows Portable Media Center 2.11.
Of course there are some negatives about this device. There is no audio recording, the battery life is weak and the Gigabeat S is an MTP device, meaning Mac users are SOL. Prices begin at $300.
Toshiba Gigabeat S MES30VW [Cnet]