Toshiba unveiled some new music players today that will compete with probably anything that isn’t an iPod.

The gigabeat T400 runs on flash memory so it only has 4 GB of storage (that’s 1,000 songs at 4-megabytes a song). But it does have a 2.4-inch color screen for photo slide shows and videos — up to 5 hours on a single battery, says Toshiba.

And it features H2C, a high-end audio enhancement that improves the quality of compressed digital music. This appears to be a Toshiba technology — I’m waiting for more details on this.

This is a very Microsoft-heavy gadget, playing MP3, WMA, WAV, WMA Lossless and WMV files.

Comes in a dark magnesium case with trim in three colors: blue, pink and orange. Includes matching headphones. Price: $120 and available at toshibadirect.com.

And if you have an old gigabeat, trade up and get cash back from Toshiba’s recycling program. Details HERE.

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