My Sanza Plus does just fine
I use Windows media player to rip my CD's. I navagate to the files on my hard drive, create a folder and name it whatever I want then drag and drop it to the player. The folders all show up under "folders". I have over 500 clssical CD's ripped to 4 & 8 Gig chips. The sound tailored from the equalizer is superb, especially using my excellent earphones on which I am listening to Prokoffiev's Romeo and Juliet as I type this.