I recently bought a Diamond RIO MP3 player, and took it back in favor of a Sharp MiniDisc player ($279.00) and Sony MDR-V600 headphones($99.00). MiniDisc, hands down, wins over MP3's and CD's.
Companies that Rule
SGI, Sun, Crey, Cisco, Sony, Mitsubishi, Marantz, NHT, Dell, Koss, Xeorx, Motorola, Nokia, Lockheed Martin, Toshiba, Sharp (MiniDisc), LG, Lotus and the ever so great Digital, well, until they got bought by compaq.