[snowcrshd]

Like kyyd mentioned, fiio [1] is one of the best (if not the best) manufacturer of portable players.

I've heard really good things about a Korean brand called Cowon [2] too. Have my eyes on their Plenue line ATM. Pricey, but it's what I'd expect from high-end audio devices.

[1] http://fiio.net/en/

[2] http://www.cowonglobal.com

[monksy]

I used to like them a lot with the iAudio X5. That was a great device. However, I had issues with their flash line i7 so I gave up on them.