This Media Player

JandR.com has the Audiovox MP6512 512MB MP3 Player for $24.99 + $6.95 shipping = $31.94 Shipped.

Product description from JandR.com:

Up To 512MB Storage / 6-Key Control / Adjustable EQ / WMA DRM Compatible / Open Download Platform

Audiovox makes it easy to carry your favorite songs - all you need is the MP6512 512MB MP3 Player. It’s equipped with 512MB of embedded Flash Memory — enough to keep you going on a long car ride or a workout. WMA-DRM!
compatible.

Up to 512MB MP3 Storage (not expandable)

6-Key control

EQ settings: Rock, Jazz, Classic, Pop

Includes USB cable

System Requirements: Windows 98 SE/Me/2000/XP compatible

Dimensions(HxWxD): 9.8″ x 1.8″ x 7.1″

Request a copy of the manufacturer’s warranty, click here for details

Protect your investment with an Extended Service Plan

Product link.