I have very good magazine review for 20
different mp3 players.
The players were put through a series of tests that checked: Total
Harmonic Distortion (THD)
Signal To Noise Ratio (SNR) , Maximum Output Signal and Earphone
Quality Check.
Two players stood out from the rest and were given a 9/10 rating.

Creative MuVo TX FM

This player has 1gb storage, a small lcd screen Fm receiver and handles
voice recording.
Powered by 1 AAA battery. Audio quality was well above average with THD
reading of 0.022% at 1kHz with 30kHz filtering. A weighted SNR is 88.2
db. Maximum output level is
391mV RMS which is a little low but should still work nicely when
plugged into your stereo.

Creative Zen Neeon

This player has 5gb storage with a THD reading of 0.01% at 1kHz with 30
kHz filtering.
It has a 73.8db flat response SNR. The lcd screen is a little bigger
than the muvo and personally this is my choice and will probably
purchase it soon. Both these players can be seen at www.creative.com

The rest of the players had these end results,

Creative Muvo Mix 8/10
Linophir L117 8/10
Lexar Digital Music Player 8/10
MSI Mega Player 521 7/10
MSI Mega Player 522BT 7/10
Pioneer Dream Vision MP318 7/10
Apacer Audio Steno AB320 6.5/10
Apple ipod 7.5/10
Apple ipod Shuffle 6.5/10
Samsung YP-T7Z 6.5/10
Apacer Audio Steno AP510 6/10
Apacer Audio Steno AV230 5/10
Geil iball 4/10
Creative Zen Micro 7.5/10
Samsung YH-820 7/10
Creative Zen 8/10
Samsung YH-925 7/10
Pioneer Dream Vision HD200 6/10

Hope this was helpful.

Dezza.