SanDisk Corp. is the second-largest provider of digital music players. The company has moved to enhance its products and reduce its prices in order to compete with the market leader, the iPod from Apple Computer Inc. SanDisk has introduced the Sansa e280, an MP3 player with eight GB of storage capacity, or enough for about 2,000 songs. This represents twice the storage capacity of the iPod nano, which has about the same price. The nano is the best-selling digital music player. SanDisk also plans to reduce the costs of its other music players by almost 30 percent. The company has taken this action as it prepares for the 2006 holiday season. It plans to place aggressively priced products in the MP3 player market, including a new player than will sell for less than $100. SanDisk is best known as a manufacturer of flash memory, a type of shock-resistant storage commonly found in MP3 players, digital cameras, and cell phones. In 2004, the firm began to sell its own line of MP3 players that use its flash-memory chips. Most of Apple's rivals have not succeeded in taking a significant share of the MP3 player market away from the iPod, but SanDisk represents 9.7 percent of retail MP3 player sales in the United States in the second quarter of 2006. This positions the firm in second place, with an increase in sales from 3.1 percent of the market in 2005, according to NPD Group Inc., a retailing tracker.