ambandla said:
Ipod nano and sandisk sansa e250R are much better than cowon iaudio U2 mp3 player.
iaudio U2 2gb is $109. Put another $20 and you will get sansa e250r 2GB
Sleek, thin design with large 1.8” TFT color screen for easy viewing
Unlimited access to millions of songs**
Continuous new music with Rhapsody Channels; save songs you like and skip songs you don’t**
Personalized music based on your favorite artists and listening history**
Preloaded with hundreds of great songs via Rhapsody Channels and Playlists**
Features microSD® expansion slot for additional memory capacity
Supports SanDisk TrustedFlash and Gruvi content cards
Digital FM tuner, on-the-fly FM recording, and voice recording
Strong alloy metal back casing provides excellent durability and scratch resistance
Simple to use, backlit controls for fast device interface navigation
User replaceable and rechargeable Lithium Ion battery for up to 20 hours of battery life*
Includes the Sansa Media Converter to support all picture and video formats
*sandisk.com/Products/Item(2210)-SDMX4-2048-Sansa_e250R_Rhapsody_2GB_MP3_Player.aspx
lol dude wat u mean by Unlimited access to millions of songs**?? wat those** stands for if u want to just copy paste things do it properly

Anyway back on the topic
COWON roks there sound quality is far superior to SANDISK players.Infact better than IPOD but some of APPLE Fanboy may disagree with me here.As I said FANBOY thats y they will disagree.I will not say cowon sound quality is the ultimate but better than its competition.And U2 has everything you can ask for except its flash memory which is just 2gb maybe very small for few.
And in ur budget thats the best option and dont go for nano it does not sound as good as U2.But I will suggest a good IEM.For a good MP3 player u shd have GOOD IEM in order to enjoy ur MP3 player fully.