Several months ago we have reviewed iRiver's H-120 MP3 player, and we came to the conclusion that it was the best MP3 player that was available at that time. Since it is very important to be familiar with the features and capabilities of the H120 in order to understand the differences between it and the iAudio M3L, we strongly recommend that you read our review, if you haven't done so already. In order to determine which of the two players is better at daily use, we intend to be extremely petty and bring every little detail of the M3L to your attention.