yes, i bought an Ipod from the US but I bought it on ebay in a private sale, so the vendor basically lied on the customs declaration! If you buy from an American firm they will obviously not be prepared to falsify the declaration so you will have to pay import duties - we once bought some shirts from Eddie Bauer in the states and after import taxes and charges we wished we hadn't bothered. What happens is that either the Post Office or courier will pay the import duty and also levy an admin charge on top. They will not deliver the goods to you unless you pay the charges. One other thing to consider is how you will charge up the mp3 player. If it is made for the US market it may have a lower voltage than the UK mains so you could end up also having to buy a transformer for it. Most Japanese made equipment will have dual voltage (fortunately the Ipod has, but I didn't know that beforehand so it was just luck!), but it is best to check this before you buy. Also, what happens if it is faulty? My personal advice would be to buy it in this country, although I did end up with my Ipod and all was ok, I had some very stressful moments along the way!