Summary: I have never found a low bit rate mp3 file that the XS100 and XS104 players would play. (These low bit rate files are used for audiobooks where small file size is more important than high audio quality.) Fortunately, these files can easily be converted to the wma format, which these players do play, using Goldwave software.

In spite of this inconvenience, the XS104 and its predecessors are my favorite players. Whereas I spent more time trying to get my four iPods to work than listening to them, Archos products actually let me enjoy my audiobooks.