I have an iPod, and there is no comparison to other MP3 players. The interface, the design, it's all so natural. You'll regret it for the rest of your life if you don't get an iPod. Dell is crap. Even they promote the iPod over their own stuff.
I've seen reviews of the new 60GB iPods, but I wouldn't recommend getting one. The screen is too light without the backlight, it's bigger than the 20GB models, and they're so freakin' expensive. Buy a lower model and be happy you did.