And then you have ipods which cost even more and have like 32GB.

Yeah, pretty much. The 160gig ones are also exclusively ipods, they’re just the ‘classic’ ones. They’re only cheaper because they don’t have the nice, nifty functions of the newest 32gb touchscreen/video player/etc ones. (The only other things that come up on Amazon for 120+ gigs in the mp3 player category is two tablet-type ‘media players’ for video and an internet tablet.) There’s only like one non-Ipod brand player listed.

Also, after a certain point mp3 players switch from using flash memory (think like USB sticks and SD card storage) to using small hard drives (like the ones in your computer that spin around). Hard drives, iirc, are prone to failure after long periods of use because they spin and run hotter than solid state/flash memory, so they’re less desirable? That could also effect pricing, I guess. :U