Firstly - i have an ipod 80GB with the rockbox firmware and i love it. i have a lot of music so i need one this size. but .... i bought a 16G sony recently as a present for someone and i was seriously impressed. excellent sound quality, fm radio (something ipods do not have), simple to use - no need for itunes, you can just drag and drop the music onto the sony. note that this means you can also copy the music off the sony - something very awkward to do with an ipod. So if buying again, i would without hesitation go for the sony.