Best portable video/audio player?

My friend is looking into buying a video player. I have an iriver clix, and I told him to get the new version of the clix, but that has to be bought online, which he doesn't want to do. He is not looking for one with a whole lot of memory, but he wants every single feature he can possibly get for around $300-$350. He might buy it in Surrey, British Colombia, Canada, or in San Fransisco, California, U.S.A. Please respond soon. Thank you.