Price Paid:  $119.00 from RCA.COM

Summary:
Very inexpensive and uses Compact Flash cards. However, MP3 files must be encryped to the MPX format. This can only be done using the provided USB CF adapter. Cannot use a PCCard CF adapter. However, WMA files can be downloaded without encryption. Included FM tuner is a plus. Sound is satisfactory - maybe a higher quality headphone will sound better. Max sampling rate is 128bit. Includes a car cassette adapter and 12 volt power supply.

Strengths:
Uses Compact Flash, car cassette adapter included as well as USB to CF adapter.

Weaknesses:
MP3 must be encrypted to MPX - can't just drag and drop existing MP3's to CF. Makes an honest person, who owns all of the CDs converted to MP3's, feel like a criminal. Satisfactory sound.

Similar Products Used:
Apple iPod - sound quality on this unit is outstanding.

Price Paid:  $0.00

Summary:
A very good value. RCA's web site has it for 119 bucks. The headphones take a bit getting used to (I feel like a gangster), but the sound is good and it uses the compact flash, WAY cheaper than MMC cards.

Strengths:
It comes with lots of extras. Good sound. Very cheap (if bought at the right place). Cool wired remote.

Weaknesses:
The size really could be smaller, they need to catch on to this.

Similar Products Used:
Compaq PA-1, very small and light. I wanted to get the PA-2, but they are impossible to find right new. The RCA has exceeded my expectations.