Acer has a new PMP called the Acer MP-340, a multi-functional disk-based MP3 player. Featuring a stylish exterion, the MP-340 comes with a 1.8" TFT display, and one of the USPs of the device is the high-quality voice recorder.

The Acer MP-340 includes a 1.8" 20GB non-removable hard drive and is suitable for listening to music as well as carrying it to your meetings for recording. With a hi-speed USB 2.0 connection, it's a breeze to transfer files to and from the device. The display is a TFT LCD at 160x128 pixel resolution offering 262k colors.

Supported audio formats include MP3 and WMA, while the picture viewer handles JPEG. ACV video playback is possible as well. In addition to the 20 gigs on-board, you have the ability to expand the storage with SD/MMC memory card. Measuring 95 x 65 x 20.6 mm, the MP-340 weighs just 148 grams for easy carrying.

Other goodies include Sudoku, an ebook reader and a couple of other games. No word on pricing or availability yet.