I think this is a great little player and have been amazed at the performance. Despite the spec, I can confirm that this gem will play mp3 and WMA with both constant and variable bit-rates up to at least 350kb/s!
I use a couple of 16G micro-SD cards in my car, and was delighted to be able to slot these straight into the Sansa to have my entire music library available after a only couple of minutes "media refresh".
As noted elsewhere, it is vital to override the ridiculously low volume level imposed for "Europe", and set to "Rest of the world"; then the little box can pump out the bass and treble, no problem. I find it almost insulting that the EU can dictate the volume levels I am permitted to subject my hearing to. It's one thing to provide warnings, but quite another to impose these kind of restrictions. Talk about nanny state!
After so much that is good with this neat little device, there is one really, really bad aspect of design. The earphone plug simply does not locate correctly in the socket. It does not push home and requires constant jiggling and sliding in and out to get any sound out of the thing. This causes the audio to be either intermittently off, shorted to mono or one channel only.
So far, I've had two of these from Amazon. I am now returning the second unit for this reason alone; it is rendered unusable by the socket fault. I will try one more before giving up. Thank goodness for Amazon's fantastic returns policy and excellent customer service. Fingers crossed for a fully working replacement...
*********** UPDATE ***************
Third unit arrived today - same probelm as the previous two. What a great shame - it's slready re-packaged and will be going back tomorrow.