The Samsung YP-U1X is a nicely designed 512MB flash player that supports a wide array of file formats, produces very good audio, and has a mostly intuitive interface. It doesn't have an abundance of extras, but at just $84.99 (list) for the 512MB version, it's a better deal than many other players. -PC Magazine
An excellent set of 5.1-channel headphones for the price, and they're suitable for music as well as movies and games. Just make sure you have a sound card capable of surround output. -PC Magazine
