Philips HD100 is 15GB w recording feature.Dell look? <A HREF="http://www.consumer.philips.com/global/b2c/ce/catalog/product.jhtml;jsessionid=GZVCSOYVRJBHCCRQNAVRZOAKGBUTSHG4?divId=0&groupId=AUDIO_GR&catId=PORTABLE_AUDIO_CA&subCatId=MP3_PLAYERS_SU&productId=HDD100_17" target="_new">http://www.consumer.philips.com/global/b2c/ce/catalog/product.jhtml;jsessionid=GZVCSOYVRJBHCCRQNAVRZ...</A>