Cowon is notable for some of the best sound quality ever. The J3 is a really modern touchscreen player. It has a great screen as well. They don't come in that high GB I think but they do have an SD card slot so if you get the one with the most space you can add more (you'll have to look into what the highest you can get is). If you want a cheaper on Cowon has older players with great sound quality as well that would be cheaper.
After a 16 gig ipod touch and a 30 gig ipod video breaking, I'm about done with Apple. I was wondering if anyone could recommend good, reliable mp3 players. As long as it can play my music I'll be happy, I dont care about the extra features (video, touch screen, apps, etc) I would like to have at least 80 gigs, but preferably more (I was looking more towards 120-160)
Any help would be greatly appreciated, thanks.

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