After looking a many MP3 players in stores and reading many reviews myself, I decided on the Samsung YP-K3.  As an Industrial Designer, the design of this player is very handsome. But a good MP3 player has to have more than looks.

The interface is easy and fairly intuitive. The screen is excellent.  The player sounds good, but the earbuds that came with the player are not comfortable and do not fit in the ears well.  I will be getting Sennheiser's instead. 

A negative is that one cannot delete tracks from the player's menu--a complaint shared my many owners of other players as well.