For a cheap player with very good sound quality the Sansa Clip+ has a towering reputation amongst more serious music listeners. Very basic UI etc, but if you're looking for bang for your buck and good sound quality it's hard to beat.
As others have said Consumer are fairly useless for technology-related reviews, not to be trusted.
The Galaxy players listed above actually do not have the wolfson chip (I was looking into this just yesterday actually), so I would steer clear of them. EDIT UPDATE: OK, so it seems like the Euro/US Player 4.0 includes the Wolfson - there is a US/EU kernel version for that model that can use Voodoo Sound. For the price that makes the Galaxy Player's very good (although nowhere near the value proposition of the Clip+).
Besides the Clip+ the Cowan range are good, Sony make some good ones too.
If 192kb is fine for you I'd just head down to Dick Smith or Harvey norman and pick up any cheap as chips device. 192 kbs really is a crappy level of sound so no point spending money on a decent player. Crap in = crap out.
Just picking up on the Samsung cowan comments. I'v the followng devices and rate them (using Shure 215 earphones) in this order Cowon D2+ ( by a wee but noticeable margin) Samsung Galaxy S phone (with Wolfson DAC and voodo control) Ipod - with the Ipod being a long way off the Samsung.
Putting the usual Ipod arguments aside I'd stay clear of the Ipod simply becasue of ITunes. What a drama trying to get music on and off the device. I just don't have the tolerance. So much easier just copy pasting the files via computer and USB cable.
I've got a 5" Samsung Tab but haven't got around to using it as a player - gather it hasn't got the Wolfson DAC so in no real hurry to test.
That said the MP3's are 320 kbs. The Cowan can also play FLAC but in most enviroenments I can't discern a difference between 320 and FLAC.
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