check out
http://www.mpio.com
i have the FL100 and i love it (flashable bios, allows for larger sd cards later) i use mine with a sd card of 512MB and it works great. the only thing about this player is that it is a little quiet. if you have good head or earphones you will be fine i bought this player around the middle of 2003 and i have had now problems with it.
you might want to look into getting recharcharchable battaries, the higher the maH the better i use an AAA with 800maH and my mp3 player (with sd card in) goes about 15hrs with sd card out about 18hrs