@loumt123 - Can I be your new friend? ;o)

My vote would be for the N800. Whilst I love the iPod's and their user experience (UX) really is well thought through, the closed nature of the iPod to iTunes definately puts me off a little.

The UX for the N800 really does improve with the new OS2008 firmware and once the media apps start to mature I would expect Canola or Kagu to give the iPod a decent challenge.

But for me the biggest N800 seller is that it is so community driven. If you find an annoyance or bit of functionality missing on the iPod don't go crying to Apple - they aren't listening, at least not until the next hardware upsell. Stick an idea or bug bear on these forums and some lovely person out there will usually come up with a solution quickly. The thread I started on Bluetooth switching took only a day or so for a very workable solution.

Community rocks.