CNET checked out this 512MB flash memory based digital audio player from Samsung. Here's a snip from their test report:

If you're not worried about being trendy, you have a lot of options where flash-based MP3 players are concerned. Among the best-of-the-non-Apple-rest is the Samsung YEPP YP-MT6, available in 256MB ($99), 512MB ($130), and 1GB ($180) versions. This boxy little flash player features FM radio, voice memo, and line-in recording, as well as FM station presets. These tidy extras make the MT6 even more of a bargain compared to less endowed flash players, especially the featureless Apple iPod Shuffle..



Link: CNET