Here's some friendly suggestions.
I thought the first fifteen pages or so were boring. Basically, they were rehashed news stories from gp32x and gp32emu -- meaning, I'd already read all those news stories twice, and this made a third time. I guess you could argue that some people may not read those sites, but the majority of people who found the magazine found it via gp32x or gp32emu, so I'm guessing the majority of people had already read the news twice before like I had.
I thought the ROM reviews were kind of pointless. As I'm reading a diskmag or a zine, I'm reading to find out new information. The audience is GP32 owners. The majority of GP32 owners are (a) into emulation and (B) former console owners. Who really needs a review of Super Mario Brothers 3? Mario and Megaman are some of the biggest Nintendo franchises EVER, so I'm not sure they need reviewing. Someone else mentioned a ROM of the month, and that might be much more interesting to read about, especially if it's a bit more obscure ROM or system.
The interviews were okay. In general I thought they were pretty generic. After a couple they kind of got boring. I thought the questions might have been taylored a little more toward the subject.
Now for the good news.
I thought the Nintendo emulator comparison was awesome. THAT'S the kind of stuff I want to read about. Someone actually did some WORK on that article. They took six roms, tried them on three emulators, and posted the results. PLUS, it's an article I HAVEN'T read on any of the gp32 websites. Well written and well done.
Also, I must mention as someone with a degree in journalism, that the layout was excellent. It showed some nice design work and you can tell a lot of work and thought went into it. For those who haven't printed out the issue, you really should just to see how great the layouts look.
In the future, I'd like to see more articles, deeper, more thoughtful interviews, maybe a monthly "coding column", more things that AREN'T already on the website and less rehashed filler.
Note 1: Mentioning the PayPal address three times (on the website link, at the beginning of the mag and at the end) seemed a little cheap for me. Maybe that's the "new" style or whatever, but back in the day, zines and mags were free because they were part of the scene. While I appreciate the work and effort that goes into these things, the day it goes pay is the day I quit reading it.
Note 2: Just to nip this argument in the bud before it starts ... if anyone says, "those are some great ideas, you should try writing a zine if you think you're so smart, etc" ... I do. Besides all the other stuff I write, I am the senior editor of WhiteTrashDevil.com (approx 60,000 hits a month), was a founding member/senior editor of Soulz At Zero, founded SiTH (Sick in The Head E-Zine), wrote for Anada, wrote DVD reviews for IGN, have been published in 2600 Magazine, and ran my own print music magazine (In-Tune) for about a year. So the reason I am offering this advice is not to cut down or bash, but rather to add some constructive criticism and advice to make the zine a better read for everyone.