http://www.cowonamerica.com/products/cowon/q5w/I picked up this bad boy about 2 months ago in the 80gig version from B & H Photo for $380.
Best PMP I've ever played with. My only gripe is the limited version of Windows, but it still does everything I want it to and more..
Cowon still hasn't fixed the gapless flac playback but I can totally live with that. Especially since it will play 24bit flac.