(Excuse my poor translation skill please!
Source: http://service.iriver.co.kr/cs_view.asp?id...=1&SrchProduct=
3 New Features:
1. WAV playback
2. Clock feature
- You'll be able to see the clock right on the Now Playing screen.
- When recording, the recorded file will be organized according to that time.
3. Adjustable playback speed
5 Major Improvements
1. H300 can now recognize extra folders under TEXT folder.
2. When saving a file using host (browser), the date created will be the same as the original file's date created.
3. After you save a file using host (browser), delete it and restart the music player, "FREE Space Update" will still work properly.
4. Fixed bug where H300 can't recognize tags created with iRiver Plus Music ID feature.
5. Remote control will not turn on the actual music player's backlight from now on.
And several small bugs were also fixed.
Have fun with whatever music player you've got!