I believe that the m240 (SDMX31024A18)that they are selling at circuit city is the better product. It is the newer prodcut (released in October) and gets a much higher rating at cnet.com (a tech nerd website). It gets rated as a 7.3 (very good), while the old e140 version only got a 5.7 rating (average). FYI i-pods and creative lab rate in the 8.0's to give you an idea of where they both stack up against the competition.