PC Magazine offers a brief review of the Cowon X5, which is not even pictured on the Cowon site yet, as part of a general roundup of next-gen MP3 players. The review likes the iRiver H10, too, but particularly points out the amazing recording quality delivered by the X5 through its on-board mic. Hard drive whine is a perennial problem with voice mics built into the body of the device. Line-in jacks support external mics, which solve the problem but are inconvenient. If it's true that you can get clean music recordings on the fly by holding up the X5 in a room (at up to 320kbps, no less!), it's a huge selling point for those of us who use our portables as much for recording as for playback.
