I've narrowed my choices regarding MP3 players down to the following: (all info I obtained through www.cnet.com) 1. Cowon iAudio X5 $245.00-260.00 (30 GB version, possibly the xl if I can find it cheap enough). Supposidly has great sound quality, excellent user reviews on www.cnet.com, and shows up as a hard drive when plugged in via USB. Cons were that it isn't as initially easy to use as an IPOD (not an issue for me) and that it doesn't use Id3 tags, so files will have to be ordered and in folders before dragged onto the player. 2. Creative Labs Zen Sleek Photo $229.00- 300.00 (40 GB) Nice sound quality coupled with a pretty package and decent user interface. 3. Apple IPOD fifth Gen. $300.00 (30 GB) Easy to use, everyone has one, everyone that has one has ITunes, easy easy easy easy. Supposid weaker sound quality and durability than others on the market, expensive for the features (ie. lack of FM, weak video, low battery time when using video) So pretty much I'm just looking for oppinions on these players, as well as suggestions as to other notable MP3 players in their league. Price limit: I'd like to keep the price under 300. As of right now I'm leaning heavily towards the Cowon iAudio X5 30 GB, as its sound quality and its price makes it a near irrestible buy; also, it had excellent user reviews, without even the seemingly random 2 or 3 that almost every other player has. Thanks for any help that can be offered, especially by those who own any of the above. Steven Q.