If you're worried about worse sound quality with 32 vs. 44kHz, don't worry. Most drum samples (aside from cymbals) sound best at 8 or 16kHz, and the human ear of anyone above the age of 12 probably doesn't hear above 16 or 17kHz (44kHz will reproduce sounds to 22kHz). Blah, blah, blah. Fact is, for the same price the S20 has the best MIDI features over most other samplers.

The only other sampler close to it is the Zoom SampleTrak. New it's $399us and has some effects built in to boot. It uses smart-card media, so it's a bit more difficult to keep a stock-pile of samples.