M3 player manufacturer iriver has begun making available here in the United States its E100 portable media player. You'll find it on sale right now at places like Amazon.com for around $110 for a 4GB model or $160 for an 8GB model.

The iriver E100 is an advanced portable media player which supports a variety of media file formats, including a higher end audio format known as FLAC. It also will handle MP3 and the like. Video such as MPEG-4 can be displayed on its 2.4-inch display along with JPEG images. Entertainment is also available via the built-in FM tuner.

Other features of the E100 include voice recording, ebook functionality and timer recording to record the radio at a preset interval. USB 2.0 is used for high speed file transfers and this player is most likely not compatible with Macs. Here's another one for the Windows camp therefore. [via]