One of DAP Review's forum members checked out the Sansa m260 digital audio player from SanDisk, here's a snip from their review:

The first and only competitor right now to the 4gb Ipod Nano is the 4gb Sandisk Sansa m260. This is part of the m200 series which also comes in 512mb, 1gb, and 2gb versions. This player was announced a few months ago, and with it’s delay and absence from Sandisks’ website, speculation grew as to whether it really existed or not. Although it’s still not on their main m200 series page (check the gallery though), it definitely exists and here’s my take of it..



Link: DAP Review