This Media Player

NewEgg.com has the DiabloTek Black 1 GB Black MP3 Player with Voice Recording for $32 - $25 rebate (Expires 8/31) + $5 shipping = $12 shipped.

Product description from NewEgg.com:

Diablotek’s powerful MP3 player with voice recorder is a great way to enjoy superior sound no matter wherever your groove ta!
kes you. In addition to its large flash disk, this brilliant new audio player boasts high-speed USB 2.0 data transfer, a splendid backlit LCD display, and supports MP3 and WMA files. A single AAA alkaline battery (included) powers this little dynamo. No foolin’, you’ll be groovin’ with the Diablotek MP3 player. The Diablotek MP3 player comes with USB cable, earphone and a very low price tag.

Product link.