Neuros, most famous for their PSP recorders have had a bit of a roller coaster with their 442 PMP. This player has been on the market for a good year now, but in this time it has gone down heavily in price, just check out this for a comparable price range. The PMP features a 40GB hard disk, which you can place all your music and video on. The best feature about this PMP is how you can connect it to a DVD player or TV and record up to 150 hours of video with audio in real time.

Compatible video formats are MPEG4, DivX3.11/4.05/5.0, and WMV v9 formats, and all this will be displayed on the crisp 3.5" screen. The battery life is really good too, 5 hours for video and 9 hours for audio only, and the battery is fully rechargeable. It accepts the usual music formats including MP3/ADPCM/WMA/AAC and the firmware is fully upgradable to handle newer codecs and software flaws. The player is going for a very cheap $349 and includes headphones, USB cable, owner's manual, composite video Input / Output cable, Installation CD, AC adapter, leather carrying case.