I´d like to see a MP3 Player with better sound quality for the Money.Never heard one and I doubt I´ll ever hear one in my life.
Try Ebay. Or, i don't know, searching for an MP3 player. You'll be surprised. You could potentially buy a creative zen X-Fi with 32gb for that money or even less (not counting shipping), with an incomparable sound quality.
Apple sells overpriced crap.