This is a great value for money MP3, usually sells for around £45 in Argos. I managed to pick one up off Ebay for a fiver recently.
You have enough memory to store about sixty songs, that works out about four hours worth of music. It has a USB connector, this means you just plug in to your PC, go on your stored music and simply select the tracks you want to add to your MP3.
So overall, good value, other MP3's with similar memory will cost you at least £60-£70 quid. Also, you dont need a degree in computing to figure out how to get your music on to it.
Only downside is the battery life, the manual tells you that you'll get eleven hours worth from 1 AAA battery. In my experience this is more like 6-7, even less with cheaper batteries.