Next MP3 Player

Hi there. I realize there are heaps of these threads out there but I can't seem to find a definite answer. I've had a Sony E series MP3 player for about two years now and I feel as if I need an upgrade. What would you recommend?
I've heard good things about the Cowon S9. That seems a little too expensive however. I was looking at the Creative Zen X-Fi or the Creative Zen X-Fi 2 and they seem fairly nice although I hear the UI isn't that great.
I'm looking for amazing sound quality more than anything else. A decent UI and relatively sturdy construction is also fairly important. I don't particularly care about having a boat load of features as it is just a music player, and terrible stock headphones don't worry me.

Thanks in advance for any suggestions =)
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  1. I have a Sansa e260 that my wife used before me for years, and unless you are an audiophile it will give great sound for 1/3 the price of an iPod.

    1 word of caution, "AVOID THE SANSA VIEW"!!!!

    While the View a has larger capacity, my wifes new one needed a new battery within 18 months.

    ...and while the e Series has a user replacable battery, the View does not. As it turned out it is cheaper to throw away a view and buy another rather than send it out to replace the battery.

    ...and a bit about .mp3 files, 128kbps is CD Quality and few will be able to hear the difference in a higher quality rendering. That and the fact that my Sansa often ignores HiQ files.

    A new 4 gig e240 is going for $42 and a 6 gig e270 is going for $55 and an 8 gig unit for those that insist bigger is better.
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