The Flashpoint Shareplayer is an MP3 player/radio that can record voice and store files, ranging in sizes from 128MB to 4GB and starting at $89.99. For those functions alone, the Shareplayer seems a little expensive.
But the Shareplayer can do more, like...errr...sharing. Sure, MP3s can be downloaded to another computer (unlike the iPod), but can also be shared to any mobile device with USB support. Pictures can be loaded onto a friend's digital camera - or downloaded to free up space. Hey, maybe you could go on your next vacation without the laptop - nah.
Essentially, the Shareplayer does exactly what we wish all USB thumbdrives/MP3 players could do -everything. It will just cost you a little more.