It's kind of a personal decision, but I'm taking a "wait and see" approach with the Karma. The 90-day warranty is just too low for a portable player. I'm going to see how the first few reviews come in, see how the reliability is as time goes on, etc. By that time, the 40GB's will have hopefully come down in price. I was a semi-early adopter with the empeg car, but with only a 90 day warranty on such an expensive product, I'm going to sit on the sidelines for awhile.