a 40GB hard drive is only 38gb,
industry standards are
1gb=1000mb
our standards are
1gb = 1024mb
its just the way industry works, you have a 1GB mp4 player, you will never get a 1024mb player.
if you are wanting to buy a realiable one from a good source try
www.uxcell.com
www.houseofdap.com
www.cyberspace-electronics.com
if you are wanting to buy a cheapo hacked one from a crap source try
www.ebay.co.uk
www.ebay.com
www.ebay.au
list goes on...