Well, my favorite MP3 company Archos is set to announce it's gen 5 products - but honestly they are all about video as of late. They do still make the world's smallest 20 Gig MP3 player, but it is not really pushed in the US.
I did recently notice that Wal-Mart (I know, I hate them too) is selling the Archos 404 for
$220 - it's video-orientated but as an all-around player is nicely sized and expandable. If Divx downloads from torrents aren't your thing, you can get the home dock (expensive at Wal-Mart, cheaper elsewhere) and it becomes a Tivo device with a remote. Or, try the 3.0 MP add-on video camera - as used by law-enforcement and stunt-bike riders around the globe.
Yea, it's over-kill as an MP3 player - but a geeks wet dream otherwise, and that's a good price at $220. By default it does Mpeg4 (Divx/Xvid), MP3, WAV, WMV and WMA. Yes it will support DRM'ed music if you must and through a somewhat shady "plug-in" purchase can do MPEG2/5.1/AC3 or H.264 and AAC for podcasts.
That's cool about the $160 Zune too.
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