CNet has just reviewed the Toshiba gigabeat S Series model MES30VW media player – they gave it a rating of 8.7, which falls into the Excellent tier, and on par with the iRiver Clix.
CNet especially liked the intuitive user interface as afforded by the S series’ use of the Microsoft Portable Media Center operating system. On the other hand, they were disappointed by the device’s inability to record audio or video.
The reviewers conclude by saying that although the S30 was in development for a long time, the wait was worth it.
Further information on the Toshiba gigabeat S is available in the Owner’s Manual (PDF alert).
CNET editor’s review for Toshiba Gigabeat S MES30VW – CNet, 6/2/06
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I wonder why you couldn’t record on this device. I bet they would’ve sold a lot more units with that capability.