SANYO is up to challenge the MP3 market with its two latest recorders in their Diply line of recorders. The shape might be odd but the features covers fro them well. The ICR-S340RM has a gigabyte of sound space that means you can record non stop for 140 hours. The miniSD card slot makes it all the more user friendly. On the other part of the story is the ICR-S270RM, which has a compromised space of 512 MB and also does not have the removable storage facility. The looks have been made different by making the unit stand tall while in function. The USB 2.0 plug helps it in doing do. At $280 for the S340 and $170 for S270 it seems Sanyo is going to make it big.