The specs provided on the Creative website claim that this player has support for AAC (M4A) files, but in actual fact it will ONLY play the ones ripped using iTunes or bought on iTunes Plus. If you, like me, wanted to use your own software like foobar 2000 or Winamp to rip music, forget it, you'll have to convert all your M4A to inferior filetypes, or rip your CD collection again.
I bought this in an attempt to stay away from Apple's closed-system way of dealing with music, but it shoots itself in the foot by requiring use of Apple products to get the best enjoyment out of key features.
While the sound quality is good and the X-Fi effects are as you would expect from the well-established brand, the interface feels clunky and unintuitive compared to the iPod's click wheel, with noticable lag when changing between menus. It has very weirdly arranged buttons with the four corner buttons seemingly doing nothing most of the time. It is also prone to crashing, it has done so several times for me and I've only had it a couple of weeks.
The PC software is also very poorly thought out, and the specific WMA support of the player means that the provided software must be used to sync playable files in this format. I would much rather use iTunes than Creative Centrale and coming from an Apple skeptic, that is a big statement.
This product is NOT worth £200 for its storage capacity of 32GB, the supposed advantages over Apple's iPod aren't really there. If this is your price range, consider an iPod Classic or an Archos 605 WiFi. The Archos particularly has all the functionality of this player, it actually DOES play all M4A files and gives you more storage for the same cost.
Don't disregard this review - don't pay £200 for something you'll be dissatisfied with when there are better products out there for the same money.