Check out these alternatives to the Apple army that can support several file types including MP3 and Windows Media (WMA) tunes, MPEG4 videos and JPEG photos. They are not perfect, but nothing’s ever perfect!

Iriver Lplayer

If iriver’s PMP lineup isn’t quite extensive enough for you yet, the E100 and LPlayer might fill that void in your heart where a QVGA screen should be. Both players take a cue from the Clix+ and offer D*Click navigation, along with 320 x 240 screens, FM tuners and voice recorders. The E100 rocks a 2.4-inch LCD and built-in stereo speakers, with flash capacities at 4GB, 8GB and 16GB, and a slot for microSD expansion, while the LPlayer sports a 2-inch LCD and 1GB, 2GB and 4GB capacities. 

Owing to its diminutive hotness and fairly strong performance across the board, iriver’s Lplayer costs arround($100-$130 

The sleek little device comes with 4 or 8 gigabytes of flash memory storage. Its face consists solely of a 2-inch screen whose sides can be pressed to control the device. The buttons for power and volume, the only buttons are tiny and located discreetly on one side. There’s also an easy-to-miss hold switch on the Lplayer’s back.
The Lplayer’s screen is bright, and photos and videos looked fairly crisp. Its support for files in the "TXT" text format make it a good place to keep simple notes.
Though this device was a bit larger than a Zippo lighter meant it was also the easiest to hold in your palm. Its battery can handle 12 hours of music playback (3 1/2 hours of video playback) — still far less than the up to 24 hours of audio (or five hours of video) that the Nano boasts, but enough for a plane ride or a day spent out and about.

Sansa Fuze

Listen, watch and play all day with 24 hours of battery life and room for up to 2000 songs. The new Sansa Fuze from SanDisk is your portable music machine with 2GB, 4GB, or 8GB of storage. Watch your favorite video clips on the Sansa Fuze’s 1.9" color screen. Jam to FM radio with 40 preset stations, play with the built-in voice recorder, and share your photos wherever you go. Choose from five electric colors: blue, red, pink, black or silver. Incredible battery life in a 0.3" thin device—the Sansa Fuze marks the next wave of music & video players.

The Sansa Fuze ($80-$130) looks most like the current-generation Nano. But where the Apple device draws you in with a crystal-clear LCD, the Fuze offers a subpar, 1.9-inch display.
The Fuze’s screen was plenty bright, but images did not look crisp and were plagued by what looked like slim vertical lines across the face.  The Fuze got points for its more traditional set of controls and rubbery-feeling clickwheel, which made it easier to operate than the others.  The Fuze also scores with its microSD slot that lets users expand the player’s flash memory capacity (included memory ranges from 2 to 8 gigabytes).

Those looking for capacity at a low price will note that the 8-gigabyte Fuze costs less than the 4-gigabyte Nano, which costs $149. Also, the player is rated for up to 24 hours of music playback (or five hours of video playback), which is right up there with its body double.

Samsung YP-S3

Rock out to your favorite tunes or watch crystal-clear videos wherever life takes you on the 1.8” LCD display. Available in five cool colors, the SAMSUNG S3 plays audio, video and displays still pictures, and text. It also comes with 4GB of memory and DNSe sound engine for a superior surround sound experience. Packed with multimedia features you can enjoy no matter where you are, the SAMSUNG S3 makes it easy and fun.

4 GB internal flash

4 GB of internal flash memory provides enough storage space for approximately 25 hours of audio per battery charge.

touch-sensitive LED controls

The touch controls on S3 MP3 player only light up when in use. After a certain period of idleness, the lights dim and the controls seemingly disappear.

MP3, WMA, Ogg support

Enjoy numerous options to download files the way you want. The SAMSUNG YP-S3 supports MP3, WMA, MPEG4, Ogg, SVI, JPEG and TXT.

DNSe sound engine

SAMSUNG’s "DNSe" is a revolutionary technology, providing rich, more realistic sound effects and a true-to-life surround sound experience.

FM tuner/recorder with presets

Enjoy music at your fingertips. The built-in FM tuner scans the entire FM range in less than 60 seconds and automatically places the available FM stations into presets. To eliminate stations with marginal reception, you can adjust the sensitivity to only preset stations with strong receptions.

Most notable is the S3’s crisp, 1.8-inch LCD that is surprisingly good for watching videos or viewing photos.
Images show up in wide-screen mode, so it is necessary to turn the device sideways to watch videos. The S3’s controls also rotate with the video and photo functions, which can get confusing.
Listening to music on the device was simple, with lots of equalization options that were easier to manipulate than on the other players I tested.
Another feature unique to the S3 was the inclusion of several games, with more set to be available for free over time through Samsung.
The device’s playback time is rated as essentially comparable to the Nano, with 25 hours of audio, four hours of video.