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 Look out iPod. Okay, you've heard that one before, though I do have a friend that traded in his iPod for one of these. As a Sansa owner myself, I can say that the sound quality is great.
For the price, the Sansa is hard to beat, unless you must have full iTunes support. (You can still play non-DRMed iTunes files without any hassle.) It comes with an FM Tuner/Recorder, Voice Recorder, it can play videos, and it has a cool feature I haven't seen on other players it is upgradeable.
It sports an expansion slot that takes microSD. So you can add another 2GB for very little $$. And you can keep getting more microSD cards to rotate your music collection.
Here are the video formats it can handle: DAT, VOB, QuickTime MOV, WMV, MPEG, AVI, MPEG-1, MPEG-2, MPEG-4
UPDATE: Buy.com now has e250 refurb units for $49.49 or $39.49 if you are new to Google Checkout.
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