I love my Cowon
I have a Cowon D2, now discontinued, & I love it. It sounds great. The interface is a little quirky but when you get used to it, it's not so bad. It plays multiple file formats including mp3, FLAC, & OGG. My player is an 8 GB, but has a slot for SD memory cards so the smaller storage is not a problem for me.
I know they have players with 32 GB capacity, but I don't know what your budget is. The X9 & the S9 with 32 GB is substantially less expensive than the Ipod Touch also with 32 GB of storage.
Hope this helps.