MP3 Player advice

[Daneel]

I've decided I'd like a portable mp3 player. Something that comes with or is upgradable to 256-512MB of capactiy (compact flash prefered but players supporting this seem to be few).

Cheap is good. I need support for VBR up to 320kbps and not a great deal in the way of features. Small form factor, low power use and sound quality are the key points.

Suggestions?

Thanks