Not much of a deal at $ 500, but Wal-Mart finally has the 20gb TAVI in stock. We've hit you will all the specs before - see HERE - but the main thing that makes this one stick out from the crowd is the support for hi-def video output, including 480p, 720p, & 1080i. To go along with that, you get optical audio output for 5.1 channel AC3.

Check it out at Wal-Mart.comThe TAVI has everything else you'd expect in a high-end PMP, including support for MP3, WMA, Ogg Vorbis, and AAC audio, Divx 3.11/4/5, XviD, MPEG1 (VCD), MPEG2 (DVD), and MPEG4 video up 720x560 pixels at 30fps. Other features include built-in stereo speakers, a custom EQ, 3D sound effects, FM radio/recording, line-in audio recording, USB Host, voice recording, picture viewing (JPEG, BMP), text viewing, and a battery good for 5 hours video or 10 hours of music.

Only thing missing I can see is support for WMV, which needs to be transcoded for playback. The built-in screen is only 320x240, but it does allow for a more portable design. Audio recording is a little weak with a top bitrate of 128kbs. Otherwise, this seems like an awesome player for use at home and on-the-go.

Unforunately, the only review we know of was written in Korean - see HERE - so we're not sure how good it is just yet. The company's website can be found HERE but there ain't much to it.

Thanks, Lone