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If you are an audio junkie, or just have a lot of old vinyl records you would like to preserve, the ability to record directly from your stereo is a great feature for you to consider.
Players that offer this feature take the input from your stereo, and directly encode the tracks to the MP3 format. You can then transfer the tracks to your PC and burn them to CD, as well.
Players that offer this functionality include the Creative Labs Zen line, the Cowon iAudio 6, the Samsung Yepp YP-T7Z, the Cowon iAudio X5, and the Samsung Yepp YH-820MC.