My friend came up to me the other day, knowing that I had some insight on the audio world, and asked me if I had any recommendations for an mp3 player. He has an Ipod touch but is disappointed with its performance. He is looking for a "bang for buck" mp3 that is less than $225. Any recommendations are appreciated. He will most likely not be using an amp, but I have one coming in the mail which might change his mind.