i can think of 2 options:
1) keep the iriver flash player and buy an HD player with none of the features of the iriver but with ease of use. i think the ipod would be a better choice than the dell, but if you have lots of WMA files then get a rio karma. dell is nice but there are easier to use players out there. and since you kept the flash player, you can use that for the features and the Hd player for listening to music.
2) consider the Cowon iAudio M3. it has all the features of the iHP-120.
Well I guess the first thing i should say is that my dad has a 15GB Dell and i have a iRiver i890 (i can't rememeber the model number but its the most recent 128mb player). I like both but I have recently had issues with the iRiver connecting to my PC (i think thats the PC though) and the controls are becoming a bit tedious, making me lean towards the simpler controls of the Dell. However, the features of the iRiver are still a major attraction. I also heard iRiver's support is lacking, and this is a major concern. I know it seems I am leaning towards the Dell, and I am, but I still love the design and features of the iHP-120. Any advice would be great, especially from users of the iRiver.