Okay, so it's been tough, but you've finally managed to stop yourself from taking Dell up on its kind offer to crush your iPod into a thin paste in exchange for $100 off one of its own stellar music players. Good for you. Only now you're finding yourself tempted by those new players that Sony introduced yesterday-- in particular the NW-HD1 Network Walkman. As faithful viewer Mike Scherer pointed out, MacMinute reports that the NW-HD1 (catchy name) has a 20 GB hard drive, but weighs only 4 ounces-- almost thirty percent less than a 20 GB iPod, and only about half an ounce more than a miniPod with a mere 4 GB storage capacity. Trust us, size does matter, as through-the-roof miniPod sales will attest; Dell's player is a clunky slab by comparison, and when we had the misfortune to encounter a 40 GB Nomad Zen last weekend, we mistook the thing for a brick wrapped in tin foil.

Oh, but the temptation doesn't stop at size; whereas the iPod claims 8 hours of use per battery charge, the NW-HD1 boasts 30. What's more, since a 20 GB iPod goes for $399 and Sony's minuscule new player will sell for "less than $400", pricing will likely be a dead heat. So let's recap, here; for the same price as an iPod, Sony offers a smaller and lighter player with gallons more juice per charge, the same size hard disk, and-- did we mention this?-- the ability to store 8,000 more songs. Really! See? Apple claims its 20 GB iPod will put 5,000 songs in your pocket, while Sony's press release insists that the NW-HD1 will hold "up to 13,000 four-minute songs." No wonder you're feeling tempted.

Well, it's cold shower time, kiddies. First of all, any sort of song capacity comparison is a joke, since a 20 GB hard drive is a 20 GB hard drive. Sony's drives aren't enchanted by a dusting of magical pixie dust before leaving the factory or anything. (At least, if they are, you'd expect Sony to play that up as a differentiating factor.) The difference in numbers here is that Apple bases its song count on 128 Kbps AAC files, while Sony's tally assumes "songs recorded at 48 kilobits per second." Yes, 48 Kbps. Considering how many people whine that even 128 Kbps AAC files don't sound good enough, we're going to go out on a limb and assume that 48 Kbps songs in any format are probably going to sound like a portable handheld AM radio playing from the bottom of a well while a few dozen people pop bubble wrap nearby.

And here's the real deal-breaker: about that format? Turns out that Sony's decided to go with its proprietary ATRAC3 format... and nothing else. While Apple pushes AAC pretty heavily (it's the only thing it sells at the iTunes Music Store), at least the iPod can also play AIFF files, WAVs, the new Apple Lossless format, and probably most importantly of all, good ol' MP3s. If you get an NW-HD1, though, you'll have to transcode your entire music library into ATRAC3 before you can carry it around with you, and believe us when we tell you that you're not going to want to do that.

See, aside from the time you'd have to invest, there's the little matter of the fact that, quality-wise, the ATRAC3 format apparently sucks eggs whole through a Crazy Straw. For evidence, we point you towards the results of Roberto Amorim's latest public listening test, conducted just a couple of months ago. The test had dozens of listeners rate the same pieces of music encoded into several digital music formats at or around 128 kbps, and when the results were tabulated, ATRAC3 at 132 kbps came out dead last, having "surprised by its bad performance." So if listeners judge 132 kbps ATRAC3 (incidentally, the format and bitrate of songs sold by Sony's Connect downloadable music store) to sound so much worse than 128 kbps AAC, what do you suppose 48 kbps ATRAC must sound like? (Three hints: radio; well; bubble wrap.)

So while Sony's new player may indeed be, as MacMinute calls it, "the closest thing to a threat that Apple's iPod has encountered," the good news is that "close" is entirely a relative term. Once shoppers hear that they'd be tethered to the ATRAC3 format exclusively, we figure that sales of Sony's players will be "close" to those of the iPod in much the same sense that Earth is "close" to the sun; that doesn't mean you're going to want to walk 93 million miles to the corner store to buy some Big League Chew.

Toss in the little fact that we sincerely doubt that the ATRAC3 transcoding software will be Mac-compatible (gee, maybe we should have mentioned that first, hmmm?) and we think you should do some long, hard thinking before ditching your 'Pod for a Network Walkman. Well, okay, that 40 GB model with the color screen looks pretty swanky, and it even has the courtesy to remind you that "Music is fun!" But ATRAC3, people, ATRAC3!