The Creative Zen 32GB fits the bill, although it's more of a general media player, instead of just audio/MP3.
Pros:
* 32GB solid-state memory built-in (also available in 4/8/16 GB)
* FM stereo tuner
* supports MP3, WMA, AAC, and WAV audio formats
* SD memory slot for additional expansion, supporting SDHC cards 4/8/16 GB in size
Cons:
* Relatively short battery life (compared to other players): ~30 hours audio, ~5 hours video
* no FLAC or OGG Vorbis support
* Larger form factor due to 2.5" color LCD screen
* Approximately $300 USD MSRP price, and most online sites sell it for just slightly less (280 to 290)
Find out more at Creative's site link for this product:
http://us.creative.com/products/product.as...16999&nav=0