This is the best audio player from Microsoft.It’s name is Microsoft Zune and it is very impressive the sound is very good it has a stereo sound output mode.It is very user friendly because it is from Microsoft and the OS is also provided by Microsoft which is very good.IT has a lot of features like it has built in games, digital clock it supports video format like H.264, MPEG-4, WMV and supports audio formats like AAC, Audible, MP3, WMA, WMAPro it also comes with the facility of FM.The product is very reliable .The value is 239 dollar online in amazon.com