Lol, this thread started out as a gong show and just went downhill from there. First of all, unless you are on a PDA specific forum, you should really refer to it as a "palm pilot" or PDA, not "palm" to avoid responses such as these.
As for not getting the joke about having two palms, being that dumb makes baby jesus cry.
And you asked what the best MP3 is, not the best MP3 Player, but I assume that's what you meant. In which case I cannot help you because my Clie came with an audio player.
You should really specify which PDA and operating system you have so that people could better assist you.