ok do not make mp3s at less than 192 kbps the compression is too harsh and you lose just about all of the dynamics in any frquency. all of the players are pretty much the same, don't just buy for the name, shop around, do not fall for any advertising of how many song these things can fit on becuase they say all these facts like 15000 songs but that is fine if you like the qulaity to be of hold music on a telephone. if you want it for music only forget about colour screens. if you you want it to look good then you are looking at more than listening to it. and buy good headphones i recommend sennheiser px 200 or beyerdynamic dtx20. for mp3 only encode at either 192 or 320 kbps or go with cd quality wav or aiff files. all the headphone pre's are pretty much identical and i doubt anyone could hear the difference using a good set of reference headphones.
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