Yes, we all know that the iPod is the undisputed king of DAPs, but that doesn’t mean companies shouldn’t be allowed to sink untold sums into R&D trying to dethrone it. What sets these tiny Gigabeats — the U101 and U201—apart from other “me, too” DAPs it the ability to encode directly into MP3 format from any audio source. Handy, yes, but hardly what you would call practical. Other than the, the Gigabeats offer just the basics: 1 or 2GB of flash memory, FM tuner and transmitter and a 1.1-inch screen. Methinks Apple shouldn’t get too worried over these little players.

Product Page [Toshiba via Akihabaranews.com]