Toshiba is a company that knows the good stuff and which is not afraid of experimenting anything when it comes to its products. The giant company's latest addition to its portfolio is the Gigabeat T400 mp3 player, which is said to aim Apple nano's place on the market and probably to kick Creative's ass.

Besides revealing an interesting compact design, the mp3 player was packed with no less than 4Gb of internal memory storage capacity. Sadly, there is no memory expansion slot of any kind, so there is no chance to boost up the 4GB limit. In addition, it is rumored that the T400's Wi-Fi connectivity isn't available for US consumers, but it is somehow found in the Japanese version of the device.

All, in all, it seems a pretty cool device. It reveals a generously wide 2.4 inch QVGA LCD display, as well as support for most of the file formats on the market, such as WMV, M3, WMA, DRM and WAV. But, hey you have to admit that the 1-bit digital amp and filter help reduce the background hiss and other noise that sometimes spoil your music listening sessions.

It was also reported that the T400 version is one of the few media players to support Windows Media Lossless. The music playback time was rated at up to 16 hours. They even add a H2C decoding support to help produce higher quality of the audio content.

Overall, we shall see whether this Mp3 player will successfully replace the nano on the market. And if you're wondering about the pricing and availability details, you should know that they announced a 120 bucks price tag for the 4GB black model of the T400. It might sound cheap, but its quality's worth even more!