The Cowon S9 is an excellent player. The CNET review sadly doesn't give the player any justice. The Cowon S9 is the best PMP out there in terms of audio and video quality.
I am looking for a thin, under 0.45 inches thick, mp3 player which can also play FLAC. The battery life has to be good as well, minimum 30 hours of play time. At least 8gb of memory, preferably 16gb+.
I have been looking at the Cowon D2+, and all the specs are great, but I would like something thinner but not all that more expensive, any suggestions?

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic