Well, there is a Samsung product that might be what you're looking for:
http://www.trustedreviews.com/mp3/re...edia-Player/p1
I use an iPod Touch mostly because it doubles as my PDA. It synchs directly with all the apps I currently use, has a WiFi function and can be expanded via the iTunes app store.
For the type of use I've become accustomed to, the iPod Touch's only competition is the iPhone.