I also have good things to say about the M5. My audio files (ogg,flac, and mp3) are already in a nice directory structure, and I like just having to use cp, mv, and rm to manage the files on the device. I'm also happy with the quality of the line in recording, but that requires buying a proprietary dongle for 20 bucks or something. There is no option to record to wav, but at 320kbs, mp3 sounds good enough. I love that the screen has rainbow text which says "COLOUR SOUND" though there's nothing colour about it.