For that price, they could have made it much more appetizing if they'd equipped it with more than 64 GB of internal storage. Even with the 32 GB SD card, 96 GB will fill up fast if you want to take advantage of the high-res decoding capabilities. My Cowon J3's 64 GB (32 internal + 32 microSD) filled up way to fast even with 16/44.1 FLACs.