I agree that every player on Graham's list is better than my the iPods they compete with. I own an iPod Touch and a 4th generation iPod Nano. I also own a Clip, a P2, and two Zunes. The Clip is simply a far better value, better sounding, and more feature laden than the iPod Shuffle. The Samsung P2 lacks the wifi of the ipod Touch but has a more efficient and clever touchscreen interface. It sounds better, and throws in Bluetooth (wireless audio, cell phone pairing, game play), FM radio(with RDS and recording), and voice recording. It's also cheaper than the Touch for the same memory capacity. The Zunes have gotten better with (free) firmware updates which begin to put their superior hardware (over the Nano or Classic) to use. The Nanos win with a great choice of colors, but when comparing features their beauty is only skin deep. I pick up my Touch when I want to play games or check my email. It's a great device. Yet when it's music I'm interested in I'll pick my P2.

Of course, on a site called 'everything but ipod', the list is inherently limited and biased. I wonder, do they tilt against folks like Creative and Microsoft who blatantly steal ideas from the iPod, or just against Apple? They might as well have a 'best laptop' list on a site called 'everything that doesn't run windows' ...