It depend on personal choice and interest but best 5 recommended MP3 players are

1. Apple iPod Touch : Apple's iPod Touch offers so many features, it seems almOSt inappropriate to call it an MP3 player. From games, e-mail, Web browsing, music, movies, and more, the fourth-generation iPod Touch runs rings around the competition, and the open-ended development of the App Store can bring nothing but improvements.

2. Zune HD: The Zune HD delivers one of the best portable music and video experiences money can buy. At a time when many people have shifted their focus to games and applications, providing a killer media experience may not be enough for potential Zune buyers.

3. The SanDisk Sansa Clip+:  is an excellent successor to the line, offering a fitness-friendly design with a built-in belt-clip, a simple interface, solid sound quality, and plenty of handy features--all for an ultralow price. It's an unbeatable value.

4. Sony X-Series Walkman : The X-Series is a superb choice for audiophiles who want a luxury device with an excellent touch-screen interface and plenty of other bells and whistles.

5. Apple iPod Nano : The sixth-generation iPod Nano is easy on the eyes and the wallet. The design is nearly half the size as previous models, and includes unique features such as Genius Mixes, Genius playlists, an FM radio that can be paused and replayed, and a pedometer.