Personally I find the Cowon D2 far greater value for money and more versitile with ......
2,4 & 8 onboard memory, Unlimited expandability with SDHC memory cards up to 8GB in size.
2.5 inch, 16 million colour, 24bit touch control LCD.
52 hours audio\10 hours video on a single charge.
WMA, MP3, Ogg, Flac, Wav audio.
WMV, AVI video.
Fully customizable Audio\Video Audio, EQ and Enhancements plus presets.
Flash Player for Games and Apps.
Text Reader.
Picture viewer with dragable zoom.
Notepad\Paint Utility
TV-Out, Line-in, Mic, Fm Radio Record. You can set it to start recording FM at any given time\daily\weekly.
Alarm clock function Radio\Music.
Hold\Lock mode programmable buttons for blind use in pocket or bag.
No Proprietry software needed.
MTP or MSC connection.
And its fully skinable so you can even give it an iPod Touch facelift if you feel the need.
My 4GB only cost me $160 USD.