The 40GB PVR-H240 Plus is the new kid on the block and is trying hard to attract attention. The PMP features 40GB hard drive, video and audio playback, voice recording and video recording. It sports a 2.4-inch LCD screen, MMC and SD card slot, NTSC/PAL compatibility, AV in/out, a headphone jack, USB 2.0 connectivity and a rechargeable battery. The saving grace is the 40GB capacity as the other specs sound pretty standard.

There is no word on pricing and availability of the40GB PVR-H240 Plus media player from Mustek, as yet.
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