NewEgg.com has the iRiver 1LP4BLK 2.0" Black 4GB MP3 / MP4 Player LPlayer for $50 with free shipping. A built-in FM tuner lets you listen to your favorite station and you can record radio or a conversation for playback later.

Get full rich HD sound from the SRS WOW technology with presets

The battery gives 12 hours of audio and four hours of video