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No one uses a smartphone for calls anymore, so why not ditch the contract and get a PMP… Here I am listing 4 of the best players available in the market now.

Apple iPod Touch ?250 (5th gen, 32GB)

An iPhone without the phone part, the new Touch gains the 4 inch Retina screen of its talk-friendly cousin but is now thinner and lighter than ever. lt’s got premium written all over it, from how it feels in the hand, to the slickness of iOS 6, and of course, that sizable price tag. Still, the 5MP iSight camera, Siri and the endless entertainment (or the nasty closed gardens, if you prefer) of iTunes and the App Store are major plus points.
Performance
Sound quality is top-notch, the interface unrivalled and the app selection unending. Those ‘fun’ colour schemes might have some turning up their noses. but whether it’s music, video or games that take your fancy, the Touch grabs the prize.
In short
All the goodies of an iPhone 5, minus the talkie bit and contract.
Specs
4in | 1136×640| 32GB | AAC, Apple Lossless, AIFF, MP3, WAV, H.264, MPEG-4,M-JPEG| Bluetooth, Wi-Fi | 40hrs| 123x59x6mm| 88g

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Cowon Z2 ?200 (16GB)

Cowon is still taking on the big boys thanks to a loyal fan base won over by its excellent sound quality. The Z2 is about more than music, with a MicroSD card slot, voice recorder and Bluetooth among its features. Like the Samsung it runs Android 2.3. but it lacks Google Play access out of the box. Fortunately, a workaround ls available, but you’ll need to do a little tinkering for the full Android app experience.
Performance
The chunky Z2 looks and feels a little last-gen, and having to install Google Play yourself is a pain. The screen is also average, with less-than subtle colours and a lack of detail. But sound quality is great and storage plentiful, so music fans could do a lot worse.
In short
Top sound and plenty of old-school skills, but not the slickest in use.
Specs
3.7in | 800×480| 16GB+ MicroSD| AAC, FLAC, MP3, WAV, DivX, H.264,WMV, MP4, Xvid, MKV| Bluetooth, Wi-Fi| 22hrs | 116x63x11.8mm| 116g

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Samsung Galaxy S WiFi 4.2 ?150 (8GB)

Just like the iPod, this is the awesome Galaxy S3 minus the phone, right? Well, not quite, With only Android 2.3 Gingerbread and a 800×480 screen this is no beast, but you do get front and rear cams and the full Google Play experience plus DLNA, wireless transfer and Bluetooth. The familiar white plastic case is unexciting but solid, and the paltry 8GB of memory can be expanded via a MicroSD slot. Without the hyperspecs of Sammy’s top phones, we can’t help but feel a little let down.
Performance
The screen is big and colourful, but visible pixels are an issue and the interface could be faster. Music and gaming is good, but it’s lacking that wow factor overall.
In short
A decent enough choice for the price, but the Sony and iPod do it better.
Specs
4.2inch| 800×480| 8GB+ MicroSD| AAC, FLAC, MP3, WAV, WMA, DivX, H.264, MPEG-4,wmv| Wi-Fi,Bluetooth| 40hrs| l24x66x8.9mm| 118g

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Sony NWZ-F805 ?210 (16GB)

The Walkman name lives on in Sony’s Android 4.0-toting F Series. The build feels worthy of the title and it comes set for media consumption, whether via Google Play or Sony’s own Music Unlimited service. It shares its 800×480 resolution with the other Androids here, but on a smaller 3.5inch screen, which makes for better image quality. And with a Tegra 2 processor inside it, even the most demanding of apps should fly. ‘Small but perfectly formed‘ should be stamped on the box.
Performance
For video and games it might feel a little dinky, especially if you’re used to a larger device, but sound quality is dynamic and detailed and the Android ICS experience is slick and super-fast.
In short
Stylish and speedy, the newest Walkman majors on quality.
Specs
3.5in|800×480|16GB|AAC,FLAC,MP3,WAV,WMA,DivX,H.254,MPEG-4,WMV|Bluetooth, Wi-Fi|20hrs|ll5x57x8.9mm|100g