Cowon iAUDIO A3 60GB

*****
Expensive, but exceptional 1 Jan 2008

Rocking in at almost double the price of the most expensive iPod, this most recent portable media player from Cowon would seem to have an almost impossible task if it is to win hearts, minds and customers away from Apple's all-conquering mp3 player. Its strength, however, comes from the fact that it deliberately avoids taking Apple on at a game they've got pretty much stitched up, and offers features and functionality that make the iPod look like nothing more than a beautifully presented toy for grownups.

Cowon have never been big in the UK market, but they are hugely popular in the US and Asia, and are widely regarded as manufacturers of very high quality products aimed at "serious" users. The a3 fits this model in every way, offering functionality that requires a degree of learning to make the most of, but the flexibility and quality are outstanding.

What attracted me to this player is the sheer range of formats (both music and video) that it supports, and the simplicity of using it. It requires no specific software to use (unlike the distinctly clunky Creative Media Browser or the appalling iTunes), and is customisable in almost every possible way. The sound quality is brilliant: I used to own an iRiver H320 which beat any iPod in terms of sound, yet this, when listened to through my Sennheiser PX100s, offers spacious, lively sound with excellent bass and clear treble. I have tried it with everything from heavy-duty drum'n'bass through to Grieg songs for soprano and piano, and it is perfectly comfortable with all of them.

Another important feature for me was the recording function this offers. For a brief period I owned a Creative Zen Vision:M, which offered a record function, but only through the dreadful built-in microphone. I recently recorded a rehearsal of solo voice and piano using a Sony microphone in FLAC (lossless) format (a range of mp3 formats are also available) and the results were terriffic. And what's more, this machine can record video too! I've not had the chance to try it, but one needs only to plug a TV or DVD into the machine and it will record and encode the file (at a range of different qualities depending on your needs).

Playing this lot back is a pleasure in the simplicity of the interface, which is mostly controlled through a small "jog-lever". There are four buttons, three of which offer different functions according to the context (which is always clearly displayed at the bottom of the screen). And this brings me on to the screen. It is quite simply outstanding. It is large, clear and bright, and can be read easily from any angle, so when it comes to viewing photos or films it really is excellent.

This is not an iPod killer, and never sets out to be, but rather an excellent piece of equipment for people who take listening to, watching and recording media seriously.