I've had this player for about a year. Only complaints I have are; 1. max volume is not too loud. Depending on the sensitivity of your ears, you may be left wishing you could crank it up more. Even though the Rio 500 I have is the worst designed electronic product I've ever used, I still use it for exercise instead of the Samsung because of the volume. 2. The display only shows track number and time. No tag info. I don't recall having any problems playing 128k files and you can use a reader to copy files to the SM card without using their software.
Definitely not the cadillac of MP3 players, but worth $35 if you just want something cheap to use.