Look at what http://forums.cnet.com/7723-7595_102-527812.html?tag=contentBody;threadListing got.
It's odd that FLAC is in the spec given how fast my laptop coverts from one format to another today.
I am trying to find a player with great sound quality; one that supports FLAC, has at least decent battery life (one area my clip plus failed in), has a radio, and lots of space ( 16gb or more would be good. Less with an expansion slot is fine too). Ow, and a user interface that doesn't lag when you press the buttons. That is all. I don't give a **** about apps, wifi, touchscreens, videos, etc. I want to hear all my music, in all its' glory. I know "best" is a subjective term , so please just list the ones you know of, and I will be more than happy.