I just looked at the iPAQ Music Center. A different box, but interesting. Anybody know what's inside these? The big differences are 20gb of storage and the ability to record from an internal CD or external source.

The 20gb storage isn't all that attractive (if they made storage and option at $200 less it would be very cool).

I know the Rio audio quality is a big plus, I wonder how the iPAQ measures up on the audio side?

And recording (line in) is a nice feature. I don't recall what's in the Rio, but if there were audio inputs, recording would be a great hack - I mean feature.