"MP3tunes, Michael Robertson's new music venture, has released a snazzy linux music appliance called MP3beamer. The $399 box
auto-rips CDs and imports MP3s and then connects to iTunes, Java
devices, media receivers, web devices even WinCE units with handy
feature to "sync" songs from server to remote machine for offline
playback not just streaming - see screenshots.
Of course not a replacement for ipods, it is just a replacement for Windows Media Edition or something like that.
I would still go for an IPOD.