I'm going to come out and say it. Samsung definitely has a very good player on their hands. It's feature laden, giving you a large amount of storage space for the various operations. You can store more than 4 hours of music, and have that whole four hours repeat 5x over without the batteries burning out. On the other hand you can leave some music off the player, and save room for encoding audio from the FM Tuner or the line input. Also available is the voice recorder we forgot to mention (oops), which allows you to leave small voice notes for yourself or record entire lectures for your friends.