Roku Soundbridge M1000 $224.99

This is the best looking networked media player on the market, packing tons of outstanding features into a tiny 10-inch package. Roku has audio convergence in mind, providing networked support for WMA, AAC, MP3, WAV, AIFF, OGG and the FLAC format popular with live concert swappers. Both 24-bit digital audio output and analog RCA connections will support existing configurations and take the system into the next generation of home audio playback. An Ethernet connection guarantees connectivity to home networks, while the Compact Flash port allows for upgrading to a more versatile WiFi connection. Internet radio support is also included. A mounting kit makes installing the Soundbridge anywhere an option. The only drawback to this device is a lack of support for the AAC audio sold via the iTunes music store, which may turn off some iPod owners.