Franco,

The Sansa m240 (1 GB), v4.1.08A, doesn't have the SRS function, but I did play with the equalizer, which allowed me to compensate for the ear buds.

My personal perception of the sound quality is still that the iRiver Clix is better, but only if one upgrades the ear buds. My judgment could be biased because of what I paid for the Clix, which is pricier than the Sansa, and the cnet review, which might have put too much weight on the very nice display, which doesn't matter on the trail. I do recommend the Sansa m200 series because they're
- relatively cheap ($35 for a 1 GB on Amazon)
- light at 1.3 ounces including an alkaline AAA
- tolerable battery life (19 hours per the manufacturer)
- better than average sound
- fairly robust, given the number of times I've dropped mine

I'm interested in the iRiver T60 because I'm hoping that iRiver maintained the sound quality in a model that takes AAAs. I'd also be interested in hearing more about the RCA Pearl, because buying extra MicroSD cards would be a cheaper and more flexible option than buying an mp3 model with higher capacity.


Thanks,
Paul