Best non-iPod MP3 player
I've got a friend who is looking for an MP3 player. I know (and he knows) that the iPod is the best one out there, but he doesn't have a firewire mac and doesn't want to shell out the $400 for the iPod + whatever it's going to cost for XPlay. So, what's the best MP3 out there? He wants more than 64mgs of memory and rechargeable batteries, but those (and price) are his only requirements. What do you recommend?