Samsung P3 Palm Theatre Plus 32 GB MP3 Player (Black)

Best sound quality in an MP3 player. Better than my ipod touch 32gb.
Excellent video and image quality. Easy navigation. Once you can feel the touch, you will never go back to the ipod.

This player has the most amazing sound of ANY MP3 player out there .(I own most of them)
If sound/music is your bag, This is a MUST player to own. You will NOT be disappointed in its' ability to reproduce any album music as they were meant to be heard.
You can read the specs and reviews to/for this amazing player here or cnet. It's all true.
The software package for ripping,etc. has it's issues as does all the other players with their rippers.
I suggest using any other rippers (including Windows Media player 11) instead of the software that comes with this player.
Regardless of what/which MP3 ripper you use, drag and drop to the device works just fine.

I opened the box and was just amazed at the kind technology inside this small and personal mp3 player. The touchscreen is simply amazing. I am used to the way Samsung mp3 players work and have recently owned a Samsung T10 mp3 which had a similar technology with the front buttons that lit up. The capacity of the device is incredible and hope to use it for a long time.
The bluetooth is awesome and more useful than my old T10 because for my headphones I could only control volume with my headset and with the P3 I can control everything. it even can automatically connect to hit!!!
I'm happy with this product and encourage everyone to at least give it a chance. you can even get it cheaper with a refurbished one like I did.