AKROBAT  This is a useful app. Unfortunately for this developer the new Mac OSX - Leopard has this functionality built in amongst a whole host of other wonderful stuff...and the OS costs $129 while this app alone costs $49.

However that said I've been using it now for a few weekss and am quite happy with it. One problem I've come across: I've put TrashMagic in my startup items. I've a MacBook that logs out automatically after an hour of inactivity. When I log back in I always get an error message from TrashMagic telling me it couldn't start. A bit annoying really.  
(Version 1.0.1)

PXL  ... and for $49... you would atleast invest in some better icons for this app.

There absolutely ugly and I don't want my Mac looking downgraded.  
(Version 1.0.1)

SANJINKO  This application could be useful to those who use plain "Empty Trash" command. In such a case I could justify $49 price tag. On the other hand, if you use "Secure Empty Trash" or delete the contents of the Trash via Terminal, the data being previously trashed is gone forever.  
(Version 1.0.1)