I'll go into the details...
ipod
+ killer look and is easily recognizable.
+ chicks love em.
+ interface is great.
- sound quality (one of the worst signal-to-noise ratios and db outputs for an mp3 player on the market today).
- battery life is horrible (6-7 hours).
- can't plug & play.
- have to use software: itunes (which sucks imo. 128k AAC? Give me a break!)
- lack of recording options (voice recorder is an extra peripheral that lacks in quality and adds bulk to the player).
- can't play ogg.
- hard to exchange songs with friends.
- no gapless playback.
- lack of a remote with a display.
iriver
+ second best sound quality for a HD mp3 player (the Creative Zen series is the king of sound quality).
+ amazing battery life (15-16 hours!)
+ backlit lcd remote (can't tell you how nice it is to leave the player in your pocket and navigate via the remote clipped to your shirt/jacket/bag).
+ no software required (PC recognizes it as an external HD).
+ ogg compatability (the best format available - can provide links to support).
+ am / fm radio.
+ suprisingly high quality internal recordings via the built in mic (record class lectures).
+ optical recording and external recording options.
+ gapless playback (coming at the end of the month via firmware update).
+ more firmware support (with fm recording on the way).
- the look of the player is lacking (but the remote looks great).
- if you don't use database mode, the interface is lacking.
There's no contest.
I take the ipod to the gym and sometimes to school, but 90% of the time I'll be with my iriver.
I can't wait for the iriver H300 series, if you havn't seen them...
They have a color screen, 40gb, a docking station with usb recharge, fm recording, possible video playback, and picture viewer.
Plus it has all the features of the H100 series players.
It can also wiork as a storage device for your digi cam and you can view the pics on the fly.
If you don't have a limited budget, wait for the iRiver H340 to debut at the end of the month or sometime in July.
Estimates are around $450-$500 for that baby.
Oh yeah, and they improved the look.