like the 80 gig but a little larger, its generally good.the interface is quite slow, youll find yourself waiting for the album artwork to appear , little delays elsewhere which will get worse as you fill it up. using itunes to get audio onto it is ok, it'll do but it has a few annoying ommissions in functionality( especially when importing tv/movies)
and, as with all the other ipod/mp3 players ive had before, the headphones are terrible and never get used.
there are other devices in this price range worth looking at , creative can play divx, and archos are doing some good devices too.
i bought one due to the size of the drive, if you have other priorities for a mp3/movie device, look around before deciding.