FREESTYLE AUDIO 2GB WATERPROOF MP3 PLAYER BLUE (32784)
This player is well built and sounds great (I'd say above average) when using quality headphones.  However, the water-proof headphones that are included with the unit are the worst sounding headphones I've ever heard.They have no bass whatsoever and sound weak and very tinny.  I've never purchased waterproof headphones before this so I don't know if this poor audio quality is typical of the type or not.  Again the MP3 player itself is solid but only sounds good with other headsets.