It also plays MEPG1, MPEG4, MJPEG & WMV video files and MP3, WMA, AAC & WAV music files.
It uses a removable Lithium-Ion battery which "should" allow for 4 hours of continuous video and about 12 hours of continuous music play.
Prices aren't cheap as you would expect, U$499 for the PPE-360 40Gb & U$599 for the PPE-360 80Gb
My only concern is with the price of flash cards these days, why bother having these units..
But if you need something to view your files whilst away on trips then this certainly gives Epson a good run for there money.
Whether it brings down the costs of these units due to heathly compitition is something I'm not going to hold my breath on!

http://www.digitalfoci.com/picture_porter_elite.html