Anything But iPod have published their review of the Sony Walkman S540 player. 'The basic design of the S540 is a rectangle with the top and bottom being rounded compared to rounded corners on previous models. The chassis is plastic with speaker grills made of metal and a hard plastic part covering the screen. The back is dented in the middle (aka bulging on either side) due to the speakers sitting to either side on the back (when the player is held on the side/landscape mode). The shape when held on the side really reminds me of the first PSP, which had both rounded sides and bulging parts on the back to form a grip-like shape. Every time I hold the S540 I get the feeling I'm holding a tiny portable gaming device.'

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