Thanks to its position as a memory chip manufacturer, SanDisk is a master at cost competing in the portable audio space, and although companies such as Creative Labs are now tagging at about the same level, SanDisk's initial aggressiveness earned it the No. 2 spot in sales (behind Apple, natch)--and a reputation for producing cheap MP3 players. The company's latest device, an ultracompact model dubbed the Sansa Clip, is no exception: The 1GB model comes in at a mere $40, while the 2GB is on offer for a no less reasonable $70. But don't let the price fool you: The Clip offers a respectable 92dB signal-to-noise ratio and is out to prove that "cheap" doesn't have to mean subpar sound quality. Read the review.