If you're a rock star, any iPod is tax-deductible. But now, the iPod photo is a required business tool for mobile professionals. I mean, who knows when you might run into a prospective customer? You can't carry your notebook everywhere can you? But you can take your iPod and be prepared for that unexpected opportunity to make a quick sales presentation on someone's TV. This is one fun business machine and I'll thoroughly enjoy deducting it on next year's tax return!