It is definitely a significant improvement over my Muvo (which is now my wife's MP3 player).
Things I like a lot: interface (seeing the titles, play times, rates); controls (joystick fast/rewind & volume control); FM radio; battery life (AAA); voice record (WAV); and line in record (MP3).
Only major ding is the line-in requires an amplified signal. So, most of the microphones I have don't work in it. I was hoping to have a completely mobile podcast recording tool, but I'll either need to find a small mobile battery-powered mini-preamp, or a powered hands-free microphone headset.
It would also be cool if it could capture audio playing on the unit (like a podcast) which in theory could be enabled via a FIRMWARE upgrade? This would be really neat for doing podcast commentaries. Anyone know anyone at Samsung to evangelize?