Creative Labs Nomad MuVo2 4 GB MP3 Player

J&R is a very reputable store in NYC, no worries about getting ripped off from them.

As for the Muvo, I bought my wife one this past summer. For the price, it's not bad of a mp3 player. The Muvo is plug and play from the get-go. It comes up as a removable drive in windows explorer, so there's no need to install drivers. Functions perfectly as a 4gig portable hard drive.

Overall sound quality with 192k mp3 files were very good, comparable to my 3rd gen Ipod. I only wish there was more bump in the lower frequencies. The normal equalizer settings really flattens the frequency range so you might have to play with the custom equalizer to get a more dynamic sound.

The design of the controls will probably turn off most people. All the controls are located on that little 1" circle. People with thick fingers will definitely have problems with it. With small buttons comes a small LCD screen. The screen fits 2 lines of text, which makes the interface a bit challenging to navigate, but Creative simplified it with icons. As long as you have the files organized into playlists or folders, it shouldn't be a problem.
I just looked at my local Fry's ad and they have Creative's 40GB Zen Extra player for $210 after a $20 mail in rebate! So for $70 more you could gain 10 times the storage over the above unit.