My Cowon J3 just came in the mail today and it only cost me 270 dollars for 32 gigs. My Samsung P3 was getting old and I was running out of space. This is my 7th MP3 player I have owned since 2006. I'm not hard on my electronics. The first and third MP3 player either got bricked or the screen broke, the rest were from space getting too low or the battery biting the dust. My Cowon may not have the wifi that the iTouch has, but I have a cell phone to get on the Internet. Plus, both have incredible sound quality and are easily customizable.