Archos was an early entrant into the PMP market and the AV400 player/recorder is one of its top of range models. For an extra $50 you can buy one with PDA features as well.
This one comes with 100GB hard drive capable of storing up to 250 MPEG 4 movies and playing them back at near-DVD quality (704 x 480 @ 30fps). It comes with a docking cradle that allows recording of up to 500 hours of programming direct from your TV, VCR, cable or satellite.
The HDD also can be used for music, graphic or data files and the unit is compatible with all online music store formats. You also can record from FM radio with optional accessories.