I recently purchased a 1 gig Creative MuVo TX FM
http://reviews.cnet.com/Creative_MuVo_TX_FM_1GB_Red/4505-6490_7-31260344.html?tag=pdtl-list

And some Sony earbuds
http://reviews.cnet.com/Sony_MDR_EX71SL_WK_black/4505-6468_7-30520512.html?tag=lst


With my half helmet, the lower frequencies and bass sounds can't compete effectively with 65 plus MPH wind and engine noise, but it's still listenable. I would think with a helmet style that covers the ears, they would work much better. I'm thinking of lifting a pair of full headphone pads from an old headset and grafting them into my helmet ear flaps. I suppose I could safety pin them in there for a test run.

For a recent source material, I recorded 30 plus hours of
http://www.neworleansradio.com/stations.asp?stationid=noradioblues
Then moved it over to the player. Good stuff. I picked up a Stephen Ambrose book on CD about the B 24 crews of WW II at a flea market that I will probably rip to MP3, then copy that over to the player for the next long ride.

This is my first experience with a pod or MP3 player, so I am awed at the technology - 30 plus hours of material on a device smaller than a 'plenty pack' of chewing gum, no moving parts, a 90dB signal-to-noise ratio, and 18 hours of use on a single triple A battery. I clip mine into the pouch of my Triumph tank cover, and run the earphone cord inside the front of my shirt or coat. When it's time to step off the bike, I unplug the cord at the player side and throw it over my shoulder or stuff the excess in a pocket. Very simple. When not competing with road and engine noise, the sound is very good, with full bodied bass response. IMO, the stock included earbuds don't offer the full sound available within the player.