Well, there are two different types of MP3 players.
One type uses flash memory, that ranges from 512MB to 4GB nowadays.
The other is a small hard drive type player and they range from 20-60GB.
There are plenty of good units out there. Ipods are good units and extremely well marketed. It really depends on what YOU want to use it for. If you have a lot of music on your computer and want to hear it all in your car, get one with a HD
if you plan on just using it to work out, or go jogging I would recommend getting a unit that uses the flash memory. No HD to possibly damage if you are exercising, riding a bike, etc.
There is no clear cut "best" player, but I am getting an iPod soon FWIW
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