Just to confuse people even more I'd recommend an HP iPaq pocket PC with wireless. Ok, why is that I her you thinking? Well, its a very useful piece of kit and supports WiFi, VPNs and streaming media. Ok, so it may only have 512Mb of internal storage but I can access over 200Gb of music from my server at home using a WiFi connection or download stuff to the SD card for when I'm going out of WiFi range.
Not a Tefal head? Then the Creative Zen is very good, the iRiver is even better and, hate to say it, but the iPod is very much lagging in terms of battery life and audio quality.