Thank you guys for all your prompt and informative responses. I was sure I was going to ignite some strong discussion with that subject. So far I have tested the Ipod Video (very nice for the price), the Samsung YH999GS (which I did not like the sound at all) and the Archos AV500 (which has a deeper sound than the iPod but also comes with a much higher price). Another PMP which looks very promising on paper is the Cowon IAudio A2. Unfortunatly there is no shop here where I can test it.