I've had this player for over 6 months now, and am generally happy with its performance. In terms of value, its huge storage capacity is great, especially compared to the more expensive iPod, but it has shortcomings too.
-Hard drive is huge. I have my whole music library on it and still have plenty of room for more music.
-It is relatively small
-It works very well with Musicmatch. I don't even use the software it came with.
-Battery life isn't very good and if you want to use it in the car, I have yet to find a car adapter to work with it
-Menus are hard to figure out and manuver
-If you don't use it for a while, it won't work until it "rebuilds the library" which is annoying and takes time.
Bottom line: every accessory on the market now seems to be totally geared towards the iPod, so if you want the fully integrated MP3, this probably isn't the best way to go.