Anybody have an opinion on either of these two?

Samsung YP30S
http://www.pcstats.com/articleview.cfm?articleID=815

or

Audiovox MP4128

http://www.epinions.com/pr-Audiovox_MP4128_128MB_MP3_Player

I have enough 'reward points' to get the Samsung free, or pay about $10 for the Audiovox. Looks like the reviews say Samsung, but the Audiovox has a double the storage. Any thoughts?

I don't have either, I have a Rio. But from the specs on the two you list, go with the Audiovox.

Double the memory it can play WMA which gives you a file type to purchase music if you choose.