The Best MP3 Players
PC World ranks the top 10 flash based MP3 players:

1. Creative ZEN (score: 83)
2. Creative Zen V Plus (80)
3. Apple iPod Nano (79)
4. Apple iPod Touch (79)
5. iRiver Clix Gen 2 (78)
6. SanDisk Sansa Connect (77)
7. Samsung YP-P2 (75)
8. Microsoft Zune 8GB Red (75)
9. SanDisk Sansa View (75)
10. SanDisk Sansa e280 (74)
The PCW evaluation consisted of 4 components: Pricing, Performance, Features and Design. While the Creative Zen lost out to the Apple Touch in the Design category, it handily beat out the 2 Apples in the significant Features category.
…the above is quite a different list from that out of CNet … guess the quest for the best goes on.
Top 10 MP3 Players (Flash-Based) - PC World, March 21, 2008
March 24th, 2008 at 10:48 pm
Hello,
I think your rating for Zune 8GB and for that matter even their hard drive based Zune 80GB I consider a vastly superior model to any offerings by Apple. I will admit to being intrigued by the Zen but also must admit to having never owned or used one.
Best wishes,
Kimmy
March 25th, 2008 at 4:45 pm
I can see why some people find the zen better than the ipod, allthough i do not agree with it myself as i have tried both and find the ipod more userfriendly and better.
ipodrepublic.com
April 18th, 2008 at 5:10 pm
Definitely have read a lot of good stuff about the zune compared to the iPod, and the zen from a few of my friends.
Although I admit, I use an iPod, I definitely wouldn’t mind having either.
The one thing I like about the iPod is the clickwheel, it’s very easy to use.
Nice find on the list.