I was also comparing portable audio devices, and in the end, I decided to go with a Minidisc player. I choose because I don't need 10 or 20 gigs of music with me, and I like to be able to exchange MDs with friends..
If you really want an MP3 player, I'd go with the Zen. I think the Ipod is way overrated and too expensive. I also heard that the Zen has better sound quality.
Anyway, good luck with your decision!
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