I appreciate the suggestion of a harddrive but personally, I never want to own another HDD-based player as long as I live - had an iPod Classic 5.5gen and a 6gen and both of them had mechanical HDD failure. Total waste of money. Both of them are within arms reach as I type this, having sat on my shelf, dead-as-dodos, for well over a year.
Also, a 32gb microSD card can now, at last, be had for 30 dollars - if one does the math, without getting too pedantic about formatting overheads, that's actually not far off being equivalent to the cost-per-gb of a 1.8" HDD:
240gb/32gb = 7.5
$30 x 7.5 = $225
Toshiba MK2431GAH 240 GB 1.8" Internal Hard Drive = $235.13
I must respectfully disagree. I've had a 5.5G iPod 30GB since 2006 that I used to exercise and run with regularly (in a case clipped to my waist). I've used regularly for most of the past five years. I always kept it in a good case (Contour Showcase). The hard drive never failed, nor did any other component. About a week ago I upgraded it with a 240GB Toshiba MK2431GAH, which I bought on the internet for about half of what you quoted. It's readily available for about $120. So, still half the price of MicroSD card flash memory, $0.50/GB vs. $1/GB (of course, to a manufacturer both costs would be less). But with flash memory there is the additional expense of building an internal system to have multiple units work together (if you want more than just one card at a time), as there are no 240GB MicroSD cards, and as you go to higher capacity cards they get much more expensive than $1/GB. But flash memory is getting better and cheaper (on a predictable, Kryder's Law-type incline) while new 1.8" HDDs haven't been introduced in a while and are more of a niche product with less of a development push, so we might reach parity in just a few years. But for now I prefer a hard drive. I don't have to carry a special case of SD cards and constantly swap them and arrange my files on them alphabetically and go insane. I also save a good deal of money. And with 1.8", if you have the money and you don't like the hard drive, it's possible to just swap in an SSD.