Cowon D2 (4GB, red)

Pros: Great sound with the right headset ear buds or over the ears. Pretty straight forward in using player. Great for traveling. Battery life is superb. Its a flash player, not susceptible to skipping when jogging for example.

Cons: Hard to read touch screen control functions sometimes (if in bright sunlight OR small print to read). That one review had mentioned a "BLIND" feature set up in the menu to use external player's volume controls.

Summary: Don't be chinzy in spending some bucks for a really good headset. Shure makes some great ones. Or the likes of Bose, Sennheiser for instance. I have Shure's SE 530 PTH ear buds - pricey, comfortable but excellent sounding with this unit. Normally, I hate things inserted in my ears but these with the black foam OEM sleeves are great. On Shure, they make some other models not quite as pricey.
I like the line-in recording that alows you to record directly frm other audio sources (i.e. home stereo, other CD player, etc...). Not crazy about the Jet Audio software it comes with. Seems not user friendly as compared to Windows Media Player in say recording or ripping, syncing music CD's for instance.

You won't be sorry with this choice in general as a MP3 flash player. Plenty of memory for music (16MB) and so on. I think most would really like it.