Okay, I guess I don't have everyone beat for prices. kingink, I don't think your talking to me, but I don't own NewEgg (would be cool though).
Also, some people mentioned that the Napa takes a while to load MP3's. This is because it works just like the Rio, in that it spins up the CD and loads the song into memory, which takes about 3-5 seconds. Then the CD spins back down, and you can shake like you were a British nanny, and it won't skip because it's playing off the memory. I think I am going to buy the Napa for a couple of reasons.
1) Price - I work after school fixin comps for thes school district, and after 2 raises, make $5.65/hour, so I need to save!
2) Remote control - I'm planning on just using this in my car, so the wireless remote will be nice, and I won't be able to look at the LCD very easily, so I don't really care about ID3 tags.
3) Batteries - No need to buy new ones w/ the built in Lithium.
4) I'm not an audiophile - I don't mind listening to 128 bit MP3's
5) VCDs - Having a portable digital video player is just damn cool.
Now before I get flamed by Rio Volt lovers, I'm not saying that the Napa is for everyone, but I think it will suit my needs just as well if not better than the Rio Volt.