The Sansa Fuze could be a good choice. But they only go up to 8GB. They have an expandable memory with MicroSD cards. I do not know if they can take 32GB, but in that case you would have 40GB. However, when the Fuze starts up with a card in it, it refreshes the database and that can take a while if the card is as big as 32GB.
I have got the older sibling to the Fuze, Sansa View, and with a 4GB MicoroSD card in it takes about 1 minute to start compared to around 20 seconds without a card.
Cowon has got a nice line of DAP:s. The present flash based Cowon DAP:s maxes out at 32GB. The D2+ and the new J3 have expandable memory, the biggest capacity of the D2+ is 16GB and it uses SD cards which are a bit cheaper than MicroSD cards. So with a D2+ you can get a maximum of 48GB. The new J3 has got a bit bigger screen, 3.3 inches compared to 2.5 on the D2+, and the maximum size is 32GB. It takes MicroSD cards so the biggest possible size should be 64GB. The 32GB J3 has not been released outside of Korea yet as far as I know, but it should be released later in June/the beginning of July.
Both the D2+ and the J3 are touch screen DAP:s.
Sony has also got a nice line of DAP:s with the recently discontinued X series being the flagship. I have not experience of Sony, so I cannot say much about them.
My final recommendation is a brand that used to be respected, but not much anymore. Creative used to lead the field with their mp3 players in the early 2000:s. After their biggest success, Zen Vision: M in 2006/2007, they have mostly been going through the motions and just released okay DAP:s. Some people think they have gone down the drain, but I think they still can offer descent options. They have a highly anticipated DAP in the Zii, which never seems to develop beyond the testing stage. Among their current line of DAP:s, you might take a look at the X-fi2 which is a touchscreen player with a maximum capacity of 64GB. It has got a MicroSD slot, so in theory it can hold 96GB. The last few Creative DAP:s with expansion slots have not integrated the memory card content in the main library, so you have had to access the card's content separately. I do not know if this has been fixed on the X-fi2...
Edited by Danneq - 6/10/10 at 10:47pm