Summary: I got the 16gb version of this player today from Ebay (perfect condition, no headphnes) for for about 30% of the cost here. I own several mp4 and mp3 players all with great sound including less famous brands coming out of China. The sound on this SONY is outstanding, but when you consider all of the other features to be found on players like the Samsung Q1 (or even the gorgeous touch screen P2 these days) for more than $100.00 less, I can not justify recommending this...
Summary: I had a 80GB Ipod and returned after a week. I had previously own a Sony and found it to have a friendlier interface so I returned the Ipod and purchased this 16GB Sony. It has a higher quality of sound. The battery life exceeds the Ipod. The earbuds are 10x better than the Ipod's. The Sony's disadvantages are the price per GB and the volume doesn't go nearly as loud as other players I've heard. In the end, I don't think I'll ever buy anything else but a Sony.
Summary: The Good: Amazing sound quality, well built, good finger pad, dedicated volume buttons, screen quality, drag and drop file transfer, flash memory, decent headphones. The Bad: Software interface is lacking compared to a Creative, proprietary USB connection, built in battery (I know most players have this know, but that doesn't make it OK), expensive, no microphone, no radio. Overall the player is amazing.
Summary: Bought this little player about a month ago. I was very excited to get it based on audio quality reviews and user interface quality. The player delivered on battery life, ease of use, screen quality and overall construction. However the audio quality in my opinion was disappointing. Paired with a pair of Shure E500 PTH, the bass and warmth at the low end cannot come close to my old IRIVER H320.