EnCross Enterprise WaveX SR-M620F (256MB)

Pros: Convenient earphone/neckstrap combo; good sound quality earphones; direct-to-MP3 encoding from mic, line-in, and FM; built-in speaker; built-in USB male connector; battery-charging function; and more

Cons: lower-than-average battery life; not great FM reception; "tinny" FM sound; need to invest extra time to learn how to use all the features (but it's worth it); and more

Summary: Here are some more Pros and great features: load your own custom start up graphic from a picture file; choose from 7 different screen background colors; many different repeat/shuffle options; simple folder/song navigation with joystick; can run off USB power when connected to PC; very helpful customer/technical support; many EQ options for MP3 playback; 20 FM presets; song lyrics can be displayed as song plays; customizable auto-off and sleep timers; no driver needed with XP; feels higher quality than most in its price range.
Details on battery-charging function: Regular AA alkaline lasts only about 9 hours but invest a few dollars in a rechargeable battery and when the player is plugged into the USB port of the PC, the player will charge the battery if needed. This escentially negates the battery life problem.
Because of all the features/options it takes a little extra time to learn to use the joystick and 3 buttons to full potential but ends up being very easy to use once you learn.
No armbands or cases available at this time.
I challenge you to find a unit that exceeds this one when it comes to the features/quality you get for the price.
BTW, J and R has an exclusive $30 rebtate until 5-31 that brings the price down to $60.