credington:
Please note this item takes up to a 1GB card!
It's OK if that's all you want.....
I'm pretty sure it can take more than 1 GB, although I've not tried it with an SDHC card.
The main problem with putting in anything of any decent size was what smk77 said, it starts again from the beginning. And without any decent filing system, it takes sooo long to get through that many songs that you'll have finished your gym session/bus ride/etc before you got to the song you were after!!
And as tfish said, its ideal for those occasions/places that you wouldn't really want to take your Ipod. The sound is remarkably good and quite loud if necessary, it is actually quite a decent unit. The one we had has just broke, caused by some heavy handedness with removing the battery (it took the battery contact with it!), but I would buy another.