Here's where it gets interesting. You see, there are several things iPod owners miss out on. The e260 includes a built-in FM radio, and microphone. Recorded voice is picked up from a good distance, and comes out crisp and clear when played back. The FM radio is also a great inclusion, and was easy to use, and clear at all times (except when I jogged under a concrete tunnel). The e260 also handles photos, with slideshows built into the device.

Battery life is excellent at 20 hours, and the battery is also user-replaceable - another advantage over the Nano. A MicroSD expansion card slot is included, so that when you fill the player's internal memory, you can add some more of your own if you wish. This is a great idea, and rounds out the player nicely.

I'd have to say, I quite liked the e260. There are a few things holding it back. It's not the sexiest or most fashionable MP3 player ont he market, but when you've got FM radio, a built in mic, expansion card support and a 20 hour battery life in a device that's cheaper and not much bigger than the Nano, I'd say you'd have to seriously consider Sandisk's e200 line.

To see a list of retail stores which sell SanDisk products, click here. Otherwise, you can purchase direct from SanDisk via their online store.