The Mustek H140 PVR 40GB 3.6" TFT Multimedia Center is only £99.99 including delivery from play.com. This is a pretty good price, as far as i can see.
Details: Mustek has brought out the Portable Multimedia Center, b>PVR-H140 - a mini multimedia platform for your entertainment. The high resolution 3.6" TFT Color LCD allows you to flick through options such as recording videos in MPEG4 format, playing music files in MP3, WMA and WAV formats, voice recording , viewing JPEG images, and you'll be able to get quite a range of all these on your fantastic 40GB hard drive.
Capable of recording videos directly from your TV, it also boasts a USB 2.0 port for transfering large files. Very compact design means the PVR-H140 can be carried everywhere, and you'll know you have all you need inside!