Cowon iAudio

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The iAudio M3 is a portable harddisk-based digital audio player by jetAudio [1].

Available with 20 and 40GB HDD.

Features

Supports playback of MP3, Ogg Vorbis, WMA, WAV and FLAC
USB 2.0
Microphone
FM Tuner
Direct encoding to MP3 from any analog source
Up to 14 hours of continuous playback while on battery with standard M3
Up to 35 hours of continuous playback while on battery with extended battery model M3L
Does not support gapless playback (even with Ogg Vorbis or FLAC)

External links

jetAudio: Product info

TheTechLongue: Review of iAudio M3 20GB