Samsung's best effort. Has everything.

The YP-T7 has great sound and plenty of volume. It has preset equalizer settings, or if you chose, there is a 7 band equalizer adjustment setting. I prefer to tweak the sounds to my preference, so the adjustment is a plus. It has a built in microphone, and a 1/8" line-in plug if you wish to record from a speaker out jack on the computer, cd, radio, etc. I use this to record talk shows from the computer.
I've dropped it a couple times, no damage.
It also has a FM radio. The unit can record radio immediately or on a preset time.
You can also view photos, though the screen is about an inch square. I've had the unit for a year and am very pleased.