that's just for the player, it doesn't come with an SD card, so it would have no memory at all... you'd have to buy one... 128meg SD cards are like £15 now. but that's not a right lot of songs.
if you're not bothered about money, there's a new sony one coming out, hold fire for that, it's had some real reviews.
but if you go for looks, those Q-be things are well tidy.