My wife needs a new MP3 player and I thought it might be better to spend close to the same amount and get her a PDA capable of playing MP3s.
She listens only to audiobooks so it is important that the software be capable of saving exact position in the book when it is stopped so that it resumes right where it left off when started again. MOST MP3 players do not do this well or at all but my Treo 600 with PTunes does a nice job.

Anyone have an opinion on how well the Zire 31 will suffice for the primary purpose as an MP3 player? Any drawbacks? Any other suggestions for a better device without going much more expensive?
I really like the Zire 72 but at twice the cost it would not be worthwhile as I doubt she will do very much with the PDA features other than maybe keeping her calendar. This is something I will work on of course but the primary function will always be as an MP3 player.