I seek a recommendation for

Question

I seek a recommendation for an MP3 player (2 to 4 GB) that will best meet my specific needs. I want to download from my computer (Windows XP) three audio folders each containing 30 files of foreign a language lessons (total 910 MB) Any remaining memory in the MP3 player I would use to download audio books. I want to be able to pause a language lesson file at any point during its playing (many of the lessons are as long as 20 minutes playing time) and be able to resume play at the point of the pause. I'd also like to be able to reverse play after pause for a short period of time and not have the player take me all the way back to the beginning of the audio file. Such a reverse backwards feature I would also use when listening to audio books. Can you recommend some MP3 players that come closest to my needs?