Buy.com has the refurbished SanDisk Sansa e260 4GB Digital Multimedia MP3 Player for $40 + $0 shipping = $40 shipped. Works with the Rhapsody-To-Go service, which allows you to drag and drop music from Rhapsody without paying for each track.

Compatible with MP3, WMA, and WMA-DRM music files

FM tuner/recorder, voice recorder, bright 1.8-inch color TFT LCD

Features microSD expansion slot for additional memory capacity