Uhh, Sansa e200 is the best. I just got one on Black Friday (only mine is a 4GB) and it's served me very well for the past week. If lodged between your chest and the pavement whilst you fall off of a bike at 20 mph, it does not get damaged. Another thing, as others have pointed out, is that it is flash memory, and doesn't skip (and is generally faster than a hard drive). The bad things that I've found with this is that music videos are not that great of quality, but with a little bit of tweaking the files for the software that comes with the player, you can make them crystal clear. Also videos take up a lot of space (unless you tweak files). The thing I like the most is that it's very customizable. I have a "raven" theme which I have downloaded and added onto it. If you have the tools and the skills, you can take out the blue LED lights and replace it with red or green LEDs. My advice would be to get one off of Amazon: $15 cheaper and free shipping.
Why does it beat iPod? Because iPod has shitty battery life, shitty file types (can't put them on any other MP3 player if you decide to switch from iPod), shitty transfer system, shitty screen, and shitty durability (at least the nano does. It woulda snaped in 5 pieces if I'd fallen on it instead of the sansa).
Why does it beat others? Because it has a hell load of memory, which is expandable, it is very customizable, it is easy to tweak, you don't void the warranty if you open it up. You can use Windows Media Player for simple transfers, or RealPlayer, or any other normal things. Can use a variety of online music stores, not only iTunes. Works on Linux as well as Windows.
Get it.