8GB Sansa Clip
I agree, from what I've read, the sound quality is supposed to be better than far more expensive players.
I have the 4GB, got it for just over 30quid, the 8GB can be had for under 50 at that South American River place. It's seriously good.
The included earphones aren't anything to brag about but pair that player with any decent headphones e.g. Mylar Crossroads XB /X3 or whatever you like, and the sound that comes out certainly surpasses what an iPod (Nano 2nd gen, 3rd gen, Classic, Shuffle of any gen) or Creative stones can do for such a well priced player.
Only shame is it doesn't FLAC, but for a 4GB/8GBplayer, MP3 at 320kbps VBR or there about is more than enough for an entry audiophile player.
The UI is also quite intuitive to use, simple. Had some issues with syncing playlist with Winamp but since been using MonkeyMedia to do a much better job. It's apparently made for WMP11 (or better) to sync best. The screen is also clear as day even under sunlight.
I don't really mess with the EQ, as I like to listen to my compilations flat as it should be, but there re many options there for you to adjust to your liking.
Price to Sound Quality, I doubt there's anything that will come close.