i recently purchased a rio pmp300. it's great. i'd like it if it had a little bit more included memory but if it was that important to me i'd have bought the rio 500. i usually listen to mp3s made from my cd's or  downloaded from mp3.com or using napster. i was pleasantly surprised at the  quality of the music on the sampler that came with my rio player. anyone  buying a rio should take the time to listen to some of these songs. (on the  minus side, they don't list the artists, only the song names). all in all a  great player if you are willing to trade lower cost for lower less memory  (actually, a rio 300 with a 99 dollar 32mb upgrade card would be cheaper  (after 50 dollar rebate) than rio 500. additionally, the player is  attractive, well-made and goes forever and a day on a single double A.  great sound and small size are real pluses as well.