Samsung T-10 PMP

You know, I just seem to keep holding out hope for an iPod killer. In some ways, this player does come closer than most any out there. Nice form factor, beautiful display, and great sound that I feel is superior to most iPods. What did finally cause me to pull the trigger and buy this thing is bluetooth support. Not just for headphones, though it does do that, but you can actually take calls via bluetooth from your mobile phone!

What could possibly be wrong here? Well, it's the podcast support. Samsung lumps them together with a general RSS feed grabber and calls them "datacasts". While it does work, you can't create playlists of the "datacasts" and only episodes of the same podcast will play continuously. This is a similar problem to Zune's implementation of podcasts.
The Zune is also quite a good player, but like the Samsung, the podcast support is seriously flawed. If music and pictures (and video to some extent) are of interest to you, this is a great player. If however you're a podcast fan as I am, you may be best served by Apple.