This is what you get the with the iRiver btw
* Remote Controller Without Display
* Installation CD
* User's Manual
* Carrying case
* USB 2.0 Cable
* AC Adapter (DC 5.0V, 2A)
* Docking Cradle
* External Mic.
* Line-in/out Cable
* Quick Start Guide
* External Battery Pack
* USB host cable
Note the docking station, case and remote control justifies the extra cash(dock for ipod is $59, case is anywhere between $29-$69, remote control is $69, voice recorder is $69, radio AM/FM accessory is $39)
So roughly it has over $250 worth of extra accessories than the ipod photo and if you can get it for $499 then you're laughing good luck mate
A quick search on the web found the H340 $549 for the 40GB... pretty good price
http://www.minidisc.com.au/product_i...roducts_id=466