Creative, one of the first MP3 player manufacturers to cross the 32GB threshold for flash-based MP3 players, has lowered the price of their 32GB Zen from $349 to $299. Could this price drop have anything to do with Apple's recently released 32GB iPod Touch? I wouldn't bet against it. After all, it sounds much more impressive to say that the Zen is a full $200 less than the competition. People like big round numbers, right? The Zen also has the advantage of SDHC memory expansion, offering a potential 48GB of solid state storage.
If you're looking for more MP3 players with capacity to spare, I just updated my 'MP3 players for file hoarders' feature over on CNET.