What is the best media player I can find at 170$?
Sorry, there ain't much options in your price range.
I can think of brand new players (below $170) of only
1. Sony E series walkman
2. Sandisk / Sansa mp3 players
3. Apple nano / shuffle.
As Goldtuba mentioned X3 is a better solution in price & storage.
Don't forget about the Colorfly C3 at $90. The UI is clunky, but the sound makes up for it and the same can be said about several of these audiophile players. Plus you could still afford the C&C BH amp to take it to the next level.