Of course, 60 gigabytes won't be easy to fill with
.mp3 files. I've got maybe 250 CDs collected over the years, and with every one of them ripped I've yet to fill half of my 30 Gb iPod. Until I started collecting audio books.
The real utility of a .mp3 player with that much capacity is the ability to hold multible audio books and audio periodicals. I've come to realize how nice it is to have something to listen to while I'm on break or on a flight that isn't the 30-favorite songs that everyone ends up playing no matter how many .mp3 files they've got. Audio book files are quite large, and to be able to store them and your collection of music files requires drives big enough to be pretty much overkill for music alone.