Allow me to clear things up. The P3 is an EXCELLENT player. In my opinion, the only competition out for it would be the zune HD and cowon s9. soundwise the s9 and p3 are even but both better than the zune.
You'll notice alot of people complaining about the included software (emodio) crashing and not working well. though this is true, there is very little sense in opening up a program and creating a library and "syncing" when all you really had to do was drag and drop. its not like you have to convert anything on the p3, why use fancy software thats glitchy? bottomline, ditch emodio and all other programs to be honest. just drag and drop.
the layout is customizable to your liking. few owners realize that you can easily make your layout from scratch with your own icons and fonts and things. its all explained on anythingbutipod[dot]com forums.
many complain about a laggy or insensitive touchscreen. those people are behind. the touchscreen issue was fixed months and months ago. they've release multiple firmware upgrades (contrary to everyone claiming theres no support for the p3) also available on the p3 forums of abi.
all in all the player turned out to be well rounded. an updated no frills breakdown would be
PROS:
1) sound quality
2) build quality
3) customizable themes
4) ridiculous amount of file extension support (converting isnt necessary)
5) DRAG AND DROP!
6) cheapest top tier player out
7) screen quality
8) vast amount of online support @ anythingbutipod
9) built in speaker
CONS:
1) lack of wifi (for some this is an issue)
2) EMODIO IS SPAWN OF SATAN!
3) not widely available. Finding in a local store is difficult
4) stock headphones are tolerable but not great.Get more detail about Samsung P3 Palm Theatre Plus 16 GB MP3 Player (Black).