1. Apple iPod Touch 32GB $399

2. Creative Zen X-FI 32GB $280

3. Creative Zen 32GB $250

4. Apple iPod nano 16GB $199

5. Samsung S3 4GB $79

6. Cowon O2 8GB $200

7. SanDisk Sansa Fuze 8GB $120

8. Creative Zen Mozaic 2GB $60

9. iRiver Spinn 8GB $290

10. Microsoft Zune 16GB $179