I bought this at FYE onsale for an absolute steal at 79.99
The software it comes with is absolute trash with compatibility issues with all OS other than win98, so I found a Real player 2 that takes care of this problem. It converts files into atrac and transfers them into the sony NWE3 simultaneously, at a very fast speed(about 10 seconds per song) The build quality is great, and the sound is definately above average at 82db. The size is #1 advantage, its only the size of a cig lighter.
if you want more info contact me by email.
I wholehearted recommend this product if you can find it for under $150 because the 3rd party software is truly a lifesaver.
I also recommend buying a battery charger such as NiMH (nickel metal hydride) and AAA rechargable batteries. This thing eats batteries fast, it uses only one AAA battery to deliver anywhere between 3-4.5 hours of usage. this is not that great and can amount to huge costs over time.