If you’re torn between all the new MP3 player selections that have come out in the last few days, you’re not alone. To add to the confusion, iRiver has announced the iHP-140, a predictable 40 gig update to their 20 gig player. The new 40 gig model is essentially the same as the 20 gig, though it is a little thicker. Like its smaller sibling, the 40 gig model has one of the best feature sets of any MP3 player around: support for the Ogg Vorbis format, line-in or mic recording direct to .wav or MP3 formats, text reader, optical input/output, wired remote with LCD, 16 hour battery life, and internal FM radio. And it shows up as an external hard-drive on any PC for easy and fast USB 2.0 transfers. Likely price is $400, dropping the price of the 20 gig to $300.