I got one of these from Macro for about £20 in the reduced section. It is not the most stylish of players but the sound quality is every bit as good as my old Creative Zen Touch. It is easy to use and comes with a mains charger, car charger, clip on head phones, protective case and a USB cable.
I have not worked out how to create playlists but I think it is simple.
My only complaints are that the original charger did not work so I had to use one from a Creative Zen Stone. Also I have kept it in its protective case since I had it and the other day I removed it and noticed that some of the black paint home rubbed off.
All in all this is a very respectable player with good options, sound quality, battery life and most importantly it has 40gb space.
I would recommend this product as it appears to be significantly more robust that the 'fashion accessory' IPod equivalent.