Sony Walkmans W series

Water Resistant NWZ-W250

• 2GB built in memory.
• 12 hours battery backup.
• 2 minutes quick charge.
• Supports MP3, WMA, AAC, and WAV file playback.

Price : Rs. 5000.

Apple ipod touch

Features:

• 64GB internal flash memory.
• Wi-fi, bluetooth, USB connectivity.
• Play Modes include playlist,one track repeat,all track repeat and random.
• MP4 playback, JPEG photo viewer.
• 3.5 inch LCD display.
• 480x320 resolution.
• Multi-language.
• 1 speaker.
• Binaural ear bud headset.
• Estimated battery backup 30* hours
• Additional features include : Notes, calender, phonebook, voice memo, web browsing, battery level indicator, multi touch interface.

*I am pretty doughtfull about this.

Price : Around $ 340