Iriver IFP-180T 128 MB Portable Music Player $34.99 after rebate

[CrazyCoolDealz]

Features:

Built-in Voice Recorder
Integrated digital FM tuner with presets
Exclusive Record from FM feature lets you store and play back special radio programming
Supports MP3, WMA and ASF music files
Up to 20 hours playback on a single AA battery

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[Ckleijne]

Nice price...too bad it isn't a 2.0 usb setup

 

[Paladin3]

My son bought one of these and it has nice sound with the included ear buds. The build is pretty solid. Not a bad mp3 player for the price if the 128mb is enough for you.

 

[gorcorps]

Very good deal. The iriver company is very good at handling complaints. I had slight problems with one of my players and they shipped my a new one in box in return for the broken one!