iRiver iHP-140 40 GB MP3 Player Recommendations

You now have the ability to encode MP3 files directly in the player itself, or if you like you can record to a high quality WAV file. Use the iHP-140's optical line-in and get those crisp and ultra clear recordings, either by hooking up your player to your portable CD player or your home sound system. The iHP-140 will give you 100% quality each time and of course you can set the bit rate on your recordings just as you want it to be.