Toshiba has announced that following its release in Japan, the gigabeat T400 will be available in the US of A.

The US version of the gigabeat T400 will offer the same H2C decoding which can produce high audio quality by restoring many of the details lost by the audio compression used by MP3 and WMA tracks.

The gigabeat T400 has a 1-bit digital amp and a filter which can reduce noise. Another feature that is worth mentioning is that the T400 is one of few media players that supports Windows Media Lossless.

The gigabeat T400 has a 2.4 inch LCD screen that can play WMV movies for up to five hours. According to Toshiba, the battery is also good for up to 16 hours of music playback. The 4GB model is shipping now for $120.

You can find out more here.