Its only one gig but it does work with folders.
I didn't research this product before I got it but I got what looked like a fairly good price at the time - about $109 at Best Buy a couple months ago. At least it was a competitive price for other products in the stores that day.
I practically twisted the saleskid's arm behind his back, making him promise me that it worked with folders and didn't rely on any proprietary media organizer. My stuff is tagged fairly well but still its all outlined in categories, subcategories etc within folders. I wanted to drag and drop.
He promised me it was capable of both folders drag'n'drop and also the proprietary software. Even so, I was a bit leery about the interface on the player. He couldn't demonstrate it to me so I just took a chance. The reason I was leery is because of how small the thing is. Its about the size of your thumb, only shorter and flatter.
I've been amazed at how much I like the display and interface. Very simple, very capable, very user friendly and intuitive. I had it for months, using all the features, before I cracked the operator's manual. Actual to be honest I did glance at the first few pages of the book, just checking for warnings that wouldn't be obvious. For example, they recommend that you always play the device until the battery runs all the way down before you recharge it, and then charge it completely. If you don't do this, the battery life will be shortened.
Since I brought it up, this is the only shortcoming I can see with this product. It started to be kind of a drag for me, to always have to get the battery run down to zero. To do that, the battery doesn't always "die" at a convenient time. So if you're in a good position to recharge before it dies, what do you do? just turn it on for a while to let it completely die?
My solution is to just ignore that advice. They say the downside is that the battery life may run down sooner. Oh well I'll just have to deal with that when the time comes.
I know one gig is a bit smaller than what you're looking for but I took the time to post for the following reasons. The good points of this device are good enough that you may settle for the smaller storage. After all, its so incredibly easy to swap music off and onto the device. Second, maybe Samsung will have a very similiar product with just a bit more capacity.
One other downside I might see for someone that is a lover of music. The sound quality isn't the absolute best that I've heard. I've also owne a couple Creative Labs Nomad Jukebox Zen Xtras - 30gb and 40gb - and the sound quality is pretty amazing on those. At least as good as a high quality CD walkman.
The Samsung is not a huge step down. If you have an ear for music, for quality in sound, you will probably be able to detect it. For me its not a big deal because I use the Samsung almost entirely for podcasts, and I keep the Zen Xtra around for music. Of course I use the Samsung for music also and I don't even think of the sound quality, I just relax and enjoy. I'd say its at or slightly above good FM reception quality. It definitely gets you by in a pinch.
In the end, I hate trading off music quality for any other thing. But since the Samsung isn't primarily a music device for me, I LOVE the size. Its ultra light, flash, with a built in clip. It fits in the coin pocket in my jeans, I can't detect it. Or I put it on my cell phone holster or even the collar of my T-shirt.
BTW, it does also have FM and voice recorder.