That's a lot of budget man.
I suggest go for Sony Walkman series if you look for a superb sound quality, go for Creative if you want more storage with cheap price:

http://www.sony.com.my/sonystyle/product/p...ubcategoryid=40

NWD-B103F
1Gb
RM199

Pro :
Direct USB
Drag & Drop Copy without Application Software
Built-in "Auto Transfer" Software
Easy music Transfer with MiniMicro
Additional Valued Functions :(Voice REC FMFM REC)
Multi Language Support for MENU
3-Line colour LCD
EQ

Con:
12 Hours Playback
Longer charging time = 2 hours to get full

IMHO, the sound quality is very good compare to other mp3 since it's carry the Sony "WALKMAN" reputation. I tried this one before, but I'm not get to it. Good for low budget choice.

or

NW-E013F
Rm299 for 1GB

Pro:
Clear audio technologies (Clear Stereo,Clear Bass)
Small size & Glossy Colors
30h Playback 3min charge 3h play(QUICKCHARGE!)
Full charge for 1 hour
3 Lines Color LCD Display
Time Date
Direct USB(USB2.0)
VPT Acoustic engine 5 Band Equalizer
Blind operation concept
Multi Codec (ATRAC MP3 WMA AACL-PCM) : ATRAC Advanced Lossless is not supported
FM tuner
EQ
STAMINA 30 HOURS TOTAL BATTERY PLAYBACK
Contra:
Sonicstage Software required

IMHO this is the best I own so far. The Clear Bass feature is superb. Beat the w850i bass quality. With the Clear Stereo features, you could hear more deep the music with wider ranger of dimension. This is totally for audiophiles out there. The bundle earphone did a very good job even it's look cheap.

You could also look for :

http://www.creative.com/products/product.a...4&product=16696

ZEN Stone PLus

2GB
RM270++ average depend on dealer.

Pro :
2GB storage for a small prize
Good sound quality compare the IPOD Shuffle(damn expensive!)
Easy transfer, drag and drop
Time clock
Sound Recorder, FM recorder
32 Preset Radio!
Blue OLED lcd
EQ

Contra:
May not beat Sony sound quality at all.
9 hours playback time(depend on mp3 bitrate)
Longer charging time

I bough this one because it's look so shiny and beautiful. Try it, and I can tell you, this is far better than the expensive IPOd shuffle in many term. It have A bass boost FEATURES, EQ. The sound quality is very good. If you want more, use other high end earphone because the bundle one with mp3 will never unleash its true performance.

Got a lot more to tell, but so far this 3 is the best I've found!

This post has been edited by john_titor_my: Sep 13 2007, 01:37 AM