Ars Technica has a really nice round-up of current flash-based, low-priced digital audio players. The piece takes a reasonably in-depth look at nine players, and ends with a comparison matrix and a best [blank] list: (Best recording capability: Samsung YP-7T, Best value: SanDisk Sansa m230, Best battery life: Samsung YP-MT6, etc.).
The best player overall was the Samsung YP-MT6 (around US$100 street). For as low as $50 street, the SanDisk Sansa m230 looks like it has a lot going for it. Okay, it looks like something Ron Popeil might have designed, in the ’50s, but if you don’t care that much about the look of your player, the Sansa m230 might be worth your gander,