I need help with mp3 players

Hi, I'm looking to buy an Mp3 player but i need specific specs,

I need at least 2gb, Fm tuner To be able to record from the fm tuner,
I need to be able to record line in,
I need it to record to the range of 320 kbps and 48khz Or higher lol
if it can record wav also the highest rate
If it can record fm at 320kbps 48khz
and SRS

Are there any mp3 players like this on the market?

I can't think of any that have a "line in" or record FM.

Pick up an Insignia Pilot before they disappear. It was discontinued but refurbs and used Pilots can be found in Amazon and eBay. It's become a legendary player. I use one every day and bought a couple extras. It does everything you ask for but may not cover the higher bit rates and srs. The radio is especially amazing. I've owned a lot of mp3 players. The radios in all of them were useless. The radio in the Pilot is actually good enough to use while moving around. It's an rds tuner as well. Here's a link to the manual. Dig deep for all the specs.

http://insigniaproducts.com/cms/docu...UM%20EN_SP.pdf

I learn something new every day.