Pictured here are the two most coveted devices in their respective categories: the sumptuous Leica M (240) camera (left); and the decidedly un-square Astell & Kern AK240 DSD-capable hi-res digital media player, (right).

Incidentally, the AK240 is made by iRiver. Yes, that iRiver. Which is probably why it bears the ominous 'BE THE ULTIMATE' tagline. Ominous because every Astell & Kern player has, in defiance of hyperbole (and the rules of the English language), been dubbed ultimate this or ultimate that, as if the word warms to successors. In turn, each has been demoted at the release of the next ultimate device.

Personally I can't wait for the iRiver AK100 MKXXVI: THE MOST ULTIMATE DIAMOND FECKING MILF MILKING BEAUTIFUL SUPERCALAFRAGILEISTICEXPYALADOCIOUS PLAYER YOU EVER WILL HEAR MKII, which I foretold here.

Both the camera and the media player bear the number: 240, which I am convinced means something to makers of would-be luxury goods. I'll go so far as a punt: iRiver wanted to latch onto the M240's brand power. God knows that iRiver need a lesson in luxury branding.

Perhaps to a money-is-no-object owner of Noctilux and certain Summicron lenses, the AK240 makes sense. But I'll be honest here and say that down the road, it makes much less sense than a camera and lenses backed by one of the most trustworthy companies on the planet.

It is a pretty cool device, though, but I'd can't justify putting it in my camera bag.

Headfi moderator, AnakChan, recklessly lent be both devices in order that I would give them a one over, Ω style. For good or bad, that will come.

Below are a couple more preview photos. (Click for larger views.)