The HD300 from MPIO is the latest iPod contender. The player is available in 20GB and 40GB flavours, with RRPs of £229 and £269 respectively. The player supports WMA, MP3, OGG and ASF file formats and offers 16 hours of battery life. There’s Mic and Line in recording with direct MP3 encoding and SRS WOW sound effects plus 9 equaliser modes. The MPIO’s major selling point is likely to be its bundled software, Think Free Office, which lets you read MS Office documents (Excel, Word, Powerpoint files, etc) and play them back on a computer – even if the PC you plug into doesn’t actually have Office on it. You might quite like to know that the touch control panel on the front was created by Synaptics, of laptop TouchPad fame. Available from MP3-Plus.