Let me second the recommendation for the G3. The little thing certainly sounds great (I didn't expect a Sigmatel codec/SoC to do that - STMP3520 inside), it'll drive *any* of my cans to at least sufficient volume (including the old 600 ohm 94 dB/mW HD420SL, which I happen to like most on it...), batteries seem to last somewhat more than a week with 2...3 hours of daily use (I'll be going to NiMHs), operation is straightforward (you can swap the functions of pressing and holding the joystick, which I'd recommend to do), including putting stuff into it (USB mass storage device with folder structure), it's built solidly and comes with a useful clear case. FM isn't quite as sensitive as I'd like and seems to drain the battery more than MP3 operation, but selectivity is easily sufficient and sound is good. (You can also prepare station lists with names at the computer, the format of the RADIO.INI file is simple.) I'm not using voice recording (not that sensitive, apparently fixable with a dentist drill or such) or line-in encoding (up to 128k MP3 only, so not that useful). Boot time is about 8 seconds. The supplied earbuds aren't great, but that's normal anyway. Oh, and if you intend to upgrade the firmware, best do that right after you got the thing, as this'll require an upgrade in recovery mode (erases all data) if the player ships with older firmware than 1.30. (The current f/w is 1.51e.)