I have the NEX Ia which is similar to what you are looking at from Frontier Labs. I use compact flash for my camera so this offers me the ability to share. Also the signal to noise ratio is 95db so the sound quality is great. It supports both wma and mp3. Has a half decent equalizer. Now for the bad: the batteries are hard to get out, the fm radio sucks, the battery cover is very flimsy, and it only supports usb 1.1 but you can use a reader to get around this problem. Also the case covers some of the buttons. The headphones suck but don't they all? I bought a set separately. Despite all of these issues it is a great music player for compactflash. And as compact flash continues to come down in price, I can just buy more memory. I'm not stuck at 128, 256, or 512. It also supports the micro-drive but I have not tried that...I can't comment on the other unit but thought I'd give you a review of the Nex. Oh also, I hook it up to my blaupunkt line input in my car and my tunes are right there!