I've been really happy for over a year with my 6gb Sansa e270, bought on woot for around $50. I've used it to listen to music and audiobooks on several transpacific flights. But iPod wins hands down in terms of accessories specifically made for it. At home I have a speaker system made for an iPod that came with a little connector that can be used with most other MP3 players, but the remote only has full functionality with an iPod.