Motorola ROKR E1
How to fit more than 100 MP3's.....
I currently have about 200 MP3's on my ROKR.
The trick is, you don't HAVE to use iTunes - I never even installed it. In the mobile\audio folder, you can put as many MP3's as your card will hold.
You should be able to use both iTunes and the motorola audio player as well.
There is one downside - you cannot use playlists for some odd reason. So, if you have to have a playlist, use iTunes.
Personally, I am not a big fan of Apple or the iPod, so I prefer this method.