We’ve seen the Gigabeat U model before, now for an in-depth look of the new Nano-ravial courtesy of CNET. Toshiba’s new Gigabeat Mp3 player is a small, slim $99.99 player. Best feature, according to CNET, is the line-in recording. The design is very sound and the audio quality is very good. It’s got an FM radio and a photo viewer. The bad part is the “cheesy” graphic interface. If the second-gen Zune looked like this with Zune colorings of course, with a bigger screen with additional video support, it would be one heck of a probable threat for iPod. The Gigabeat U has a 1.1-inch OLED screen and 2GB of storage for MP3, WMA, and WAV music files and JPEG photos.

U.S. retail of the Toshiba Gigabeat U here.

[cnet via unwired]