I recieved the sansa e60 as a christmas present and at the time i believe it was around $170 for the 4gb version.

pros: has many features:

- fm radio

-video

-photobook

-recorder (can record both voice and radio)

-rhapsody enabled for easy mp3 transfer with service

-scroll wheel, like an ipod

-album covers upload with songs

-custom sound you set yourself

 cons:

-Playlists. This comes with pre-loaded playlists, complete with terribly cheesy names and worse music. if you do not want to subscribe to rhapsody, the only playlist you can set up is the "on the go", which is set from the mp3 player itself and not...