-Dual-core Cortex A-9 Processor
-nVidia Tegra 250 Graphics Chipset
-1GB DDR2 RAM
-2 USB 2.0 ports
Personally, I'd prefer a good sized Hard Drive (Say, a 160GB 1.8" Drive) over m-SD, as long as it was removable and easily replaceable. Not like Apple's iPod Classic where you can't find Hard drives to replace the ones you burn up (let alone get the player apart to replace them).