This Media Player

ComputerGeeks.com has the refurbished RCA H100A 4GB Portable USB MP3 Music Player for $50 + $7 shipping = $57 shipped. Plays MP3, WMA, Audible files. This 4GB player is hard drive based.

Product description from ComputerGeeks.com:

Everybody loves a portable digital MP3 player! This RCA H100A portable digital music player supports MP3/WMA files with up to 4 GB of storage capacity! This player is Playforsure certified to ensure maximum compatibility with your digital files, !
see link below for full specifications.

Its USB 2.0 interface makes it simple to connect to a PC so you can download your music quickly and accurately! Plug in the included earphones and groove along to music anywhere you go!

Product link.