callmeal, I think that if GW would address those 2 items, they make the A-list. If they add a few other features, like onboard file manangement (deleting), it's approaching the 95% percentile. Granted, it's not going to have the extensive feature list of a Rio Karma or iRiver iHP-120, but the design and ease-of-use factor nullifies the difference, IMO. Gateway's model is better suited for the mainstream market segment that wouldn't care about the extra features anyway. The same people eyeing the iPod. Tecnhophiles and audiophiles will prefer the Line-output, additional codec support, and Line-in recording features of an iHP-120/Karma but they represent a small percentage of the whole.