I don't have one of these Insignia Sport players yet and I would only buy one (used, on eBay) if it is good, as the manual implies, for line-in recording.
The manual includes (on page 32) the following specs for 'Line in recording formats
WMA (all sampling rates are 44.1 KHz)
Highest 128 kbps
High 96 kbps
Medium 80 kbps
Low 64 kbps
Highest 1536 kbps (48 KHz)
High 1411 kbps (44.1 KHz)
Medium 1024 kbps (32 KHz)
Although there are a couple of other incidental references to 'Line in recording' in the manual, there is no indication in the diagrams of a port for line in. Is it done somehow through either the USB port or the headphone jack port, or is there a port that doesn't show up in the diagrams and doesn't show up, either, in the list of ports on page 31?
Also, is there another model of this or any brand that does high-quality line-in recording?