SanDisk makes some good players that are compatible with PCs and Windows Media Player. We just bought a new one as a gift for Mary’s mother. I have an iPod Nanno, which is also a nice device but more expensive then the non-iPod models.

I am very happy with my Sansa 260. I could use more space, just for convenience, but I knew I wanted a flash memory device for durability (and price). I can’t put my entire library on the player, but it really doesn’t kill me to swap stuff around. I use it mostly to listen to books and, occasionally, for music. I periodically change the music loaded on it and remove/replace books as I finish them.

My only problems with it are that it doesn’t have a bookmark feature – which would be nice when switching from book to music – and the record button can very easily be accidentally activated (which is made more irritating by the lack of bookmark feature.)

What you are looking for really depends upon how you plan to use it. If you want to carry your entire library around with you, you’ll need a very large memory. If you are satisfied with swapping stuff on and off, you can get by with a much cheaper device.

If you don’t mind refurbished, keep an eye on http://www.woot.com. They sell one item a day but seem to frequently offer mp3 players.