PMP Today: Toshiba took the Gigabeat U103 and painted it in 24 different colors thereby releasing the newest Gigabeat U series player. The U series are strictly MP3 players and do not play videos like these other Gigabeats. What interests us here is the seemingly Zune-inspired strategy Toshiba employs on its latest MP3 player.

Now, 24 colors is a lot more to choose from than the 4 colors of Zune - black, brown, white and pink - or 18 colors more, if you include the red and orange special and very limited edition Zunes.

The Gigabeat U103 has a 1.1-inch OLED screen and plays MP3, WMA, and WAV. A built-in FM tuner can record audio.