And the winners for MP3 Players are:

Apple iPod touch (32GB; second generation)
The good: Has it all: Music, videos, photos, podcasts, email, Web browsing, Internet radio, games, Nike+, Wi-Fi music downloads, and an App Store for adding thousands of custom features.
The bad: May be overwhelming to users looking for a simple music player; audio quality is average; iTunes software is required.
The bottom line: The second-generation iPod touch includes features that are light-years ahead of the competition, its design has improved, and its price has finally come down to earth.
» Read full review of the Apple iPod touch (32GB; second generation)

Apple iPod nano (16GB; fourth generation)
The good: More attractive and colorful than its predecessor; includes Apple's new Genius playlist tool; tilt sensor; accessibility features for the visually impaired.
The bad: Upgrade to Apple's iTunes 8 software with its laundry list of hardware requirements a must; the rounded screen invites glare; sound quality is only average.
The bottom line: The fourth-generation iPod nano is easy on the eyes and the wallet, and you can't beat its hardware and user interface design. Just be sure to give iTunes 8 a spin before committing.
» Read full review of the Apple iPod nano (16GB; fourth generation)

Creative Zen X-Fi (32GB; Wi-Fi)
The good: Incredible value given its low price and laundry list of features; an FM radio and voice recorder; an SD card expansion slot; Wi-Fi capability; multiple EQ settings; X-Fi sound enhancement technology; bundled EP-830 earphones; top-notch sound quality; good screen and battery life.
The bad: Plastic construction does not feel high-quality; SD card content does not get integrated into the general libraries; videos need to be transcoded through the included software; button pad can be confusing at first.
The bottom line: The Creative Zen X-Fi's plastic design leaves a little to be desired, but that doesn't detract from the fact that the player is an incredible value overall: For an extremely competitive price you get a boatload of features and great sound quality.
» Read full review of the Creative Zen X-Fi (32GB; Wi-Fi)
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