The ipod touch has been the best experience I have had with any Mp3 player and is even better that my two PDAs. It is slim, yet powerful, and is more than just a MP3 player. The ipod touch plays music, videos, and podcasts, that is all standard features that most MP3 players have. The ipod touch took it one step forward with a web browser, email app, weather app and an application store that allows the users to choose additional applications to install on their device over WiFi. This allows the device to operate as a gaming device as well as a productivity tool because the applications let you choose what you want to use the device for.
The iPod Touch starts at $229 for the 8 GB model, I recommend getting the mid-level model which is 16 GB for $300 and for those who have a lot of content, you might want to look at the 32 GB model that is $400. The device is sleek and there are times that I forget that I have it in my pocket. The media playing features are easy to use and navigate and makes consuming media extremly enjoyable. The web browser is very powrful and the multitouch zoom is great to get a closer look on websites. Email is also very powerful and I love how Gmail Contacts and messages sync with much ease. Finally, the app store makes it easy to get more apps and expand the functionality of your device and I think it is great for the device.
The only downsides that I can come up with, is the lack of copy and paste and I would like it if it had a built-in Microphone and camera. However, all-in-all the iPod Touch is probably the best MP3 player on the market.