Cowon gives incredible sound quality, I use a Cowon D2 myself, this looks like a good price for the Cowon iAudio O2 PMP 32GB.

amazon is currently selling the same model for £249

Da Vinci chipset maximizes playback of all supported video files
Fantastic Sound quality (BBE Sound)
Photo Viewer
Text Viewer
4.3" 16.7 million colour TFT screen
Huge Video file compatibility: AVI, WMV, ASF, MP4, MATROSKA(MKV),MPG/MPEG, DAT, MTV, (DivX 3.11/4/5/6, XviD, MPEG-4 SP/ASP, WMV 9/8/7, H.264 MP, M-JPEG, MPEG 1/2)
Huge Audio file compatiblity: MP3/2/1, ASF, WMA, FLAC, OGG, M4A, MATROSKA(MKA), TTA, APE, MPC, WV, WAV (MPEG1 Layer 1/2/3, WMA, FLAC, OGG Vorbis, OGG FLAC, APPLE Lossless, AAC/AAC+, AC3, True Audio, Monkey’s Audio, MusePack, WavPack, G.726, PCM)

8 hours video
18 hours music
32GB solid state
3.5 mm headphone socket
SD / SDHC card slot

£199.00

www.advancedmp3players.co.uk