Umm... Not one of those toys.
My
IRiver iHP-140 !!!!
First of all it's missing two features. FM radio recording and an SD card reader. Which means that my dad will have to fork out more for a larger SD card when he gets a digital camera. FM recording isn't that big a loss since I never listen to radio anyway =)
Appart from that and it's price (Alot) it rocks.
I'm currently uploading cool stuff to it so next time I'm near your computer expect some goodies =)