Mustek’s 40GB PVR H140 is looking pretty tempting from where we’re standing. Dabs is selling the player for £200 (although it doesn’t look like there are any in stock yet), which comes with direct TV recording in MPEG4 compatible format. Video playback, JPEG photo viewer and digital voice recorder are all available, as well as MP3 playback. The 40GB hard disk will obviously work as a standard USB 2.0 hard drive for file storage as well, and the SD/MMC card reader adds even more functionality. You can watch TV and video recordings on the 3.6-inch colour TFT LCD, or plug the PVR into the TV through AV Out.