The highly anticipated third installment of Thoshiba’s hard drive based MP3player has finally been released after many months of waiting. Released in two different capacities, 30GB and 60GB, this player is graced with an amazing interface, powered by Microsoft’s Portable Windows Media Center. This platform allows for many easy to use features such as FM radio, photo browsing, on-the-go playlists, and video-out. Lacking in the file support area, the Gigabeat S supports MP3, WMA, WMV, and WMA Lossless. This media player is compatible with many different music services and some of the new video services. It also integrates with the Xbox 360, Tivo Series 2, and Windows Media Center.