If you aren't stuck on optical input, the H320 can be had for a good deal usually on eBay. Put Rockbox on it and you are set. Great player, not so cute though with it's fake carbon fiber look. On the other hand, color screen and some killer games. I use a H320 for listening, will play all major file formats including FLAC, OGG, WavPack, and of course, Wav.