Not only does this Gigabeat V30T PMP from Toshiba run Microsoft Portable Media Center OS, it has a 3.5 inch color TFT screen and PVR functionality. The last part means you can use this to record TV programs directly to this device. And with a 30 GB hard disk, you'll have plenty of room for your Punky Brewster reruns.
TV functions aside, this supports MP3, WAV, WMA, WMV, and lasts for 25 hours for audio, 9 for video, and 7 for live digital TV. Lots of features packed into a relatively small package. What's not to like?
Available in June in Japan.
Press Release [Toshiba via i4u]