I've been kicking around the idea of a hard-drive based MP3 player for about a year now and have narrowed it down to the 20GB iPOD or the Dell DJ20. I can get the Dell $75 cheaper than the iPOD but am wondering if the sexier iPOD is worth the difference.

I will be using the player at the gym, in the car, at the office, and on the plane. I will need to transfer 600+ CD's to my PC. I will need an FM Transmitter for use in my '04 Impreza. I would like to have a dock for the office to connect to my Tivoli Model One. A good set of earphones that block out noise will be necessary as well.

I was about to pull the trigger on the Dell last night when I shot over to Apple's site and noticed the price difference. The iPOD seems to have more accessories available, including what seems to be the best FM transmitter, the iTRIP, available. The Dell is PC based through and through which makes me think there will be less of a chance for hiccups than with the Apple.

I like the Shure E2C phones for the Dell and they have a decent amount of third party accessories but their online community (www.delldjsite.com) doesn't seem as big as Apple's.

I hear the iTUNES interface, even for Windows, is very good where with the Dell I'd be limited to WMP or MusicMatch Jukebox.

HELP! Looking for anyone's thoughts that was in this same situation. What did you decide on and why?

Thanks,
Bill