@ soumik - if budget can't be extended, & your friend is looking for a hassle-free usage, then transcend MP330 can be had. i have it and had bought it about 1-2 years back just for the purpose of being used mostly on treks (and hence i was looking more for a rugged player that could stand against rough handling without demanding much care; SQ wasnt something to be complained about much in such a scenario), and it has served me with commendable ease !
i had the chance of comparing the SQ of sansa clip+ too with the transcend at pristine note. the sansa player definitely sounds crisper and cleaner, but tested with the same piece of IEMs, i felt the clip+ lacked in the bass deptt. as well as it couldnt keep up to the vol. level which the MP330 could reach (the loudness level, that is). but these were some quick impressions based on a demo that barely lasted a few mins.
i havent used a cowon PMP ever, but going by the popular opinion on them, i would recommend your friend, if he could stretch his budget a bit, to buy the cowon player mentioned above in the thread. seems to have a good combination of SQ & toughness quotient.