What is the BEST avaibale MP3/4 Player in the market?

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I'm planning to buy the best available MP3/4 player but was wondering if I can get some ideas regarding the features I should look for before going ahead with the purchase. so what is the best MP3/4 player in terms of :- 1. Music Quality 2. Battery life 3. Value for Money 4. User Friendly-ness I'm not after an IPOD so please recommend a better brand and model.