A fews years ago before MP3 players began the new craze I set it upon myself to find the best product for my money. While browsing online I stumbled upon a company called MPIO. After further investigation into the website I decided to buy their 'low end' MP3 player, which at the time was still very expensive (over 200 dollars).
The device itself can only hold 128MB of music but if you always have a computer handy then this limited space issue isn't much of a problem. Another great freature of this device is that its also a FM radio with decent reception and I personal voice recorder. The recorded is very handy in terms of recording my university lectures, and being able to play them back with great sound quality at any time I want.
The best feature of the device though Is the durability. I've had the player for over 3 years now and its travelled half way around the world with me, all across canada, its even been tossed into the washer and dryer on two seperate occasions, and still works like a charm. So if you are looking for a product that will last a long time, I strongly suggest you get a MPIO.
Update On Apr 09, 2010: Uploaded a few pictures with and without the carrying case. You can notice a crack in the front of the MP3 player. This happened when I threw in into the washing machine for the second time. Nevertheless, it still works perfectly!