SanDisk Sansa Fuze+ 2.4" Black 8GB MP3 Player SDMX20R-800GK-A57: Refurbished for $29.99 + free shipping
The Sansa Fuze+ MP3 player gives you more player for less money. From its sleek and thin styling to its invisible touch control, the Sansa Fuze+ MP3 player delivers a great user experience and lets you do more than just play music files. Add a blank microSD card to expand your own music library or an optional slotRadio card for an instant library of songs - even listen to FM radio with the ability to record stations or record your voice with the built-in mic. Sansa Fuze+ MP3 player is the newest in a long line of award-winning players from the inventor of flash memory cards.
Rockbox has an unstable port for the Fuze+ if you are interested in such things.