My wife asked me for an MP3 player for Christmas. I had a friend of my wife, show me her bew MP3 player and it seems awsome. I want to get her something that will last and has more than just the music part to it. 

The best option to my knowledge is the

Sandisk Sansa 4GB MP3 Player

the (E260) or the (MX4 E260)

The description is the same for both, but there is a 30 dollar difference between both?

The SanDisk 4GB Sansa E260 MP3 player gives up to 24 of playback on a single charge of the Lithium-Ion user replaceable battery, it supports all popular music formats, has an FM tuner with 20 presets built in, also voice and on the fly FM recording. The colour TFT screen provides ID3 Tag information as well as the viewing of cover art, photo thumbnails and videos. 

The only difference on the spec sheets are that the connetion speeds! 

here are the specs please help me?

Model Image
Model Sandisk Sansa 4GB MP3 Player (E260) Sandisk Sansa 4GB MP3 Player (MX4 E260)
Mfr. Part Number SDMX4-4096-C70 SDMX4-4096-A70
Battery Life Up To 20 Hours Up To 20 Hours
Battery Type 1 x Lithium-Ion 1 x Lithium Ion
Computer Interface USB USB
Connection Transfer Rate 480Mbps Up To 480 Mbps
Cradle No No
Digital Audio Format Upgradeable No No
Digital Tuner Digital FM Yes
External Memory Not Included Not Included
External Memory Format Micro SD Micro SD
ID3 Tag Display Yes Yes
Impact-Resistant Case Yes Yes
Included Headphone Type Earbuds Earbuds
Included In Box See The Features Section USB Cable, Earbuds, Lanyard, Manual, CD
Internal Memory 4GB 4GB
Internal Memory Format Flash Flash
Media Compatibility Flash Flash
Operating System Compatibility Windows XP Windows XP
Product Dimensions 4.31(W) x 8.89(H) x 1.27(D) cm 4.4(W) x 8.8(H) x 1.3(D) cm
Product Warranty 1 Year 1 Year Parts & Labour
Product Weight 27 g 27 g
Remote Control No No
SDMI-Compliant Yes Yes
Signal to Noise Ratio (S/N Ratio) > 90 dB > 90 dB
Software Supplied User Guide On CD User Guide on CD
Station Presets 20 FM Yes
System Requirements Windows XP Windows, Mac
Total Memory 4GB 4GB
Track Search Yes Yes
Voice Recorder Yes Yes
Water-Resistant Case No No

is the connection speed worth the extra 30 bucks?

I do know this much, i will not buy an IPOD, not enough features and no replacable batteries…..

 thanks for your help