Sansa e140 does not resume playing mp3 files where it left off. It starts from the beginning of the track.
This makes it practically unusable for audiobooks. My old Sandisk player 512 MB Blue had a resume function. I wonder why a more advanced Sansa e140 does not have it.
This is a big blunder on the part of Sandisk engineers, but the inability to organize tracks by folders is even worse.