Since I stared in this business some 3 years ago iPod accessories have gone through the roof. I read somewhere that accessories did over 10 billion during Xmas holidays and that was only where they were able to get sales info from. I am sure that sales of accessories now exceed sales of iPods. There is a lot of excitement about the new iPod phone which will be announced during the Macworld show. It will make cell phones part of the fad and should bring new life into the cell phone accessory business. I hope to see a lot of new products that go beyond the basic into the area of design. I feel that market is virgin and will be the market to be in. There are a lot of simple products and yes the Walmart type market is huge but people will be looking for a way to make their electronic gadgets theirs and the only way to do that is with design or images. It will be a market where artists can join hands with factories and create images that are MP4 friendly.