Iriver H3xx series
Best line in ever. Lets you record in MP3 format at 320 kb/s, sounds pretty good. You'll get better quality with ripping a cd onto the PC then transferring the song onto the player via USB. But if you aren't an audiophile, and really want to use line-in, go with IRiver's H3xx series or even there H1xx series ( don't make them anymore, but you can probably find some on ebay ). And you can put the firmware from Korea on it and play movies on it
. Kind of a small screen, but it's fun to rub it in people's faces that you got your mp3 player to play .avi's
.