I bought this player for my brother for Christmas. It's an OK player, but it does not have an LCD screen on the actual player itself which is kind of annoying. (There is a tiny little LCD on the "remote" that only displays the track number.) Also, the headphones that come with it are crap, and the software that it is bundled with is Real Jukebox, which suuuucks!! It takes forever to transfer files, (even though it is USB), and it will only rip MP3s at a max rate of 96! Whats that all about!?
Other considerations: Has problems recognizing a 128mb smartmedia card, and doesn't look or feel at all as cool as it looks in the pictures.
On the other hand, it sounds great and it is the cheapest 64mb player you will find (counting the free 32mb smartcard with the rebate).
Anyway, if I had it to do over, I would try to find a Nomad II for a little more $$. Check Ebay or something. (Thats the player that I have, and I love it...good manager software, excellent sound and battery life, nice LCD, FM tuner, voice recording...)
Hope this helps.