Hello, I have $500 to spend, and I want a portable MP3 player. At first glance the 40GB iPod seems the clear choice. However, I got to thinking: For that kind of change I could probably buy a nice PDA that also plays MP3s. Here's my dream device: A PDA with a color screen that can play MP3s and video files. Would be nice if it had a hard drive, but I can live with flash memory. The biggest point: I want it to double as a GSM cellphone and connect to bluetooth headsets. Does such a device exist? I'd be willing to up my budget significantly for this. If something like this isn't available now or in the immediate future, then I'd love suggestions on the best portable MP3 players money can buy. And for you iPod people - what are the best accessories you've found? Thanks in advance!