Great reply, sachin007! I can only underscore his comments because he stated the facts so well. My niece has an iPod Touch and we compared it and the N800 side by side. The "touch" had very nice moving icons and turning it sideways and see the screen go from picture to landscape was a hoot, I tell ya! She can do iTunes and some web and there are third party speakers and peripherals to use. It's a really cool unit.

But, I still prefer my N800 because the open source can continue to add more features and usability. Plus, these programs cost me nothing. It's more like a computer in my hand and not just a media player. I discover uses all the time. I have a Kodak digital camera and can use card reader on the N800 to get the pictures onto my computer without having to install the Kodak software. I watch videos, listen to tunes, return e-mail, web surf and more. I use my Rhapsody account now more than I ever did. And, the Shoutcast stations and internet radio streams are fun. I've saved a fortune using Skype to keep up with my UK friends.

To me, the only down side to the N800 is the screen is virtually useless in sunlight. That was solved in the "810." Plus, the browser won't let me hear streamed stations on Clear Channel stations.

Still, it's still the best $239 I've ever spent.