Mate, even if you pick up a low-end Transcend or Sandisk for 2000 bucks, you can get exceptional sound by adding good headphones
If you're interested, I've got the PDF of a recent Digit issue which has an MP3 player shootout, that should help you. PM me your email address and I'll send it over.
Waise, for the interested, the best sounding MP3 players are the Cowon D2 and the iTouch, surprisingly. The iTouch lost out because of the crappy Apple earbuds that come along with it. But then, the Cowon is 12000 for 8 GB and the iTouch ranges depending on the capacity, but the interface is amazing!
Entry-level headphones: A decent pair of Sennheisers should cut it. Do you want one for home use or travel? I'm sure you wouldn't want to be seen with these babies on your head on the Bombay locals :P
Sennheiser USA - HD650 - Product Specs
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