I vote Samsung,

Brand : Samsung
Model : YH-J70, YP-T10, YP-T5, YP-TZ, YP-U3
Your rate : 4/5
Headphone : Storm ZV500, Creative EP480, Panasonic HJ50, Sony MDR 888
Reason: My/ Your wisest choice player is Samsung, not only in Lowyat but also here in Malaysia. Affordable price, superb SQ, functionality, good firmware support. SQ and DSP fx share similarity with Iriver and Cowon player (which is GOOD)

Alternative brand: Creative Muvo
Suggested brand: PDA