Cowon X7. Available in 120GB and 160GB.

I have no idea, and the X7 isn't exactly high tech either. Resistive touch screen that isn't accurate, read about it being a bit laggy, limited video codec support (no problem if audio is your priority), and some firmware bugs as well. Not to mention only barely pocketable and very heavy (over 200g). A mixed bag of reviews really. Others say its UI is customizable to the point of not being that annoying anymore, not steep of a learning curve, easy to get used to, literally days of playback time, and after calibration the touch screen can be quite accurate, and lag isn't all that bad. Other than that its SQ is highly commended. I think what I would do is, search for a forummer here who is selling it (I know of only one, MrJinggles), ask if they have any X7 in stock, and ask for a test run.

There is also another option, which is the Ipod Classic, but it cannot play FLAC, but ALAC (Apple lossless). I don't know of any other PMP that has that large a capacity.