Look for some Cowon products as they meet all of your requirements.
There are 3 things that are very important to me in a player. In order of most important to lesser so. Battery life, Memory and then sound quality. I am looking for something around or below the 200 mark.
Any suggestions would be so very helpful.

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic