Ill allways go for the most capacity because you dont want to buy new mp3 player everytime u need more memory. As for the gigabeat, are you talking bout the s30/s60, because toshiba hasnt released one single firmware for them, i heard these players have lots of battery problems.
The GigaBeat has a lot of memory, but not a lot of features at the iriver has. although i dont have a lot of music to listen to, i also want to make sure that even if i put videos, movies, etc in an iRiver it won't go full too fast. would a gigabeat be better for me or an iriver?