Samsung YP-P2 (8GB, black)

Pros: Great sound and screen quality, drag and drop

Cons: Sometimes inaccurate UI

Summary: The player is actually quite small for something with a screen this size. I love the simple, clean cut design. The player isnt as wide as the ipod touch so it can be operated using one hand (unless you're trying to get the side buttons). Sound quality is great and the 9-band user EQ is a huge plus. The screen is very crisp too.

Another nice thing is that you can drag&drop files. Although there is a program called Samsung Media Studio, you can use the player perfectly well without it. I only use it to convert videos to SVI format,

The UI needs some getting used to. I thought it was very inaccurate and unresponsive until I fugured out a "technique" for using it. You have to use the tips of your fingers for more precise input. Now I get much less errors during input, although there still is the occasional mistake.

Overall, this is a great alternative the iPod touch.