I second the Zune. You might also check out Sony's new players (although you'll end up with low capacity). The Zen is a good player, and it does have an SD slot for storage expansion later (although it doesn't integrate with the onboard memory as of yet). You should actually be able to snag a used 30GB 5th gen iPod for about $100, which isn't a bad choice either. If you get lucky you might find a Creative Zen Vision: M for close to that. The Sansa Clip is worth checking out (should be a 4GB one for about $70 I believe).