http://arstechnica.com/reviews/hardware/nano.ars/3

You might be hearing some talk about iPod Nano's scratching easy. Well, this review pretty much sums up the durability of Apple's newest mp3 player.

To simulate everyday accidents that could result in a broken iPod, we came up with a few situations that we felt would ultimately leave the nano lifeless:

1. Sitting on the iPod nano
2. Dropping it while jogging (4-6mph),
3. Dropping at various speeds: 8-10mph (slow bicycle), 15-20mph (fast bicycle), 30mph (slow car), and 50mph (fast car)
4. Dropping the nano from various heights.
It's worth a read, if only to laugh at the sheer abuse they give it. Amazingly, the thing took a major beating before it stopped playing music.