The question is what you want the device for.
If you want to be able to browse the web, check your email, and use all kinds of apps, then I'd say that the iPod Touch is the right device for you. If you are looking for all these things, the Archos 5 Internet Tablet might be a good alternative to investigate. The edition running Android is supposed to be a very nice product.
If you want a Personal Media Player (PMP), that can play music, videos, images, etc. then the Zune, Sony X Series Walkman, or other such devices would probably do just fine.
There are some really great devices out there. I am just about to purchase myself a
Cowon S9 (8GB) as it looks like the best all around device at the best price. Sony and Samsung's offerings are good, but far over priced, and not available in Canada (hard to find anywhere for that matter). Archos has a few devices worth looking into as well.
I personally don't like some things Microsoft has done with the Zune, which is why I am staying away from it.
If you can get your hands on one for a good price, The Samsung P3 would be my choice.
If all you want is a very simple media player, that excels in playing music, though it does have other features like video, FM radio, etc. I would suggest the
SanDisk Sansa e series. I have had a Sansa e600 for 4 years now, and still love the device. It's small, portable, easy to use, and I carry it with me every day.
