Samsung YEPP YP-M1 or Cowon S9
If I am looking for an iTouch alternative, I will go for either of these players. The Cowon S9 has great reviews all over the internet. Great music quality, awesome AMOLED screen. Samsung nearest competitor then was the Samsung P3, but it loss out in the screen and music department. Now the YP-M1 boost an AMOLED screen too and a really cool interface. Can't wait for it to be release.
I will certaily need a lot of internet reviews on these two players before I make a decision!