I have a 30gb IAudio X5. I can wholeheartedly reccommend any of their products. As far as the X5 goes, ways it stands out:

-No itunes, just drage files over in windows explorer
-Amazing sound quality: incredible clarity, depth, and power (yes, all three!)
-Build quality is superb: all aluminum case
-Number of formats supported
-Plays video, pictures, etc
-Has line out in addition to headphone jack
-etc, theres a lot more

Reason I would get an ipod: Denison icelink