I would buy the 60GB (if you can afford it) - well actually I did. I bought 60GB units
and can sleep at night not worrying about disk space. I use VBR at 100%
oversampling to achieve excellent sound (even playing on my home
stereo). We have over 400CDs - I have ripped over 200 so far and am
running around 16GB. So I don't have to worry about space. You will
not be able to upgrade to the 60GB later for anywhere close to $100.

Also when I ordered from SB, I selected the overnight shipping ($30) -
that way I get quick confirmation of the unit shipping - and I get my
new toy asap.

Now I am a regular on Half.com for more CDs!

Best regards,
Bob

3 RioCars (60GB) + 3 Tuners + RioCar 10GB backup