My MP3 Portable is a Palm TX PDA with a 2GB Sandisk Extreme III SD Card.
Buds are Philips SHES910 with Virtual Surround sound.

Hey I couldn't see paying $100+ for a 2gb Ipod when this Palm does a ton of stuff plus play MP3's and video on a big screen.
*Ok maybe I'm dumb but I rip 128bit......IMHO 192 or 256 is just bigger and don't sound any diff.*
2GB cards are cheap and portable......(I read that it can take simple 4GB SD cards but don't know that for a fact)

I got my Palm TX for $175 NIB off the bay.....batt life is like 12hrs where ipod and many others don't last for diddly!
Listen to MP3's.....play vids.....keep appointments......Nice Games does it all.
IMHO it's a MP3 player on steroids!

BTW: I use pocket Tunes with it which is the best music player/organizer I have found on any portable device.

Info on Palm TX here

http://www.palm.com/us/products/handhelds/tx/index.html

Pocket Tunes info here

http://www.pocket-tunes.com/?page=overview