yeah, i have an ibui blue.
its made by a korean company, it can play both audio (MP3, WMA, WAV, OGG, AC-3, ASF, AAC-LC, G.726) and video (MPEG1,2,4, DivX 3.X, DivX 4.X, DivX 5.X, Xvid, WMV9, H.264, AVI, OGM, WMV 7,8, MOV, Real Video) like every codec under the sun!
it works as both a media play and a 30gb portable hard drive. not to mention that its plug and play w/ no divers needed (pc, mac, and linux!!!)
it also can record audio from a tape casset, cd, vinyl, etc. and it ENCODES VIDEO in the xvid codec.
it isnt available in the us quite yet,
but i got one over the internet from a UK site
check it out:::
http://www.advancedmp3players.co.uk/shop/product_info.php?products_id=1478