I like my Samsung P2 4GB. Not the largest storage capacity, but it works great and the touch-screen is the most accurate of all my touch-enabled handheld devices, by far. It's even better than their own Samsung Glyde wireless phone that I have through Verizon.
I found cNet's reviews on it, and it got 4 out of 5 stars from the editors and from 30+ P2 owner reviews at their site. Must be outdated, or I think it would be in their Top 5. Nice player.
I will not upgrade my iPod again until they come out with at least a 64gb iPod Touch. I passed on the 2nd gen iPod Touch and I will continue to hold till they can come out with one with more flash memory. I have no interest in any other device and though iPod Touches cost more, you get a hell of a lot of bang for the buck since they now allow the running of applications.
I find with all the music applications, that much memory is almost unnecessary. Although I still plan on getting 120GB ipod Classic to hold all my collection, or barring that a 64GB iPod Touch if that comes out before I'm ready to buy again. Truthfully, between Slacker and the other radio apps I haven't spent a whole lot of time with my personal collection. But I do have a 5GB playlist of my stuff that swaps out listened to songs everytime I sync (smart playlists, ftw).
Still going with my old 30gb 1st gen zune, it's filled up to the max, though. And, it's been getting a bit buggy lately, screen goes blank and buttons dont respond sometimes. I think it has to do with the cold weather, or the fact that its filled up completly, after I removed about a gig of content, it ran a bit faster, so i imagine the HD inside might take longer to load up when it's filled up. I'm looking in getting a new 120 zune sometime this year.