This Media Player

Buy.com has the Mach Speed Trio 2GB MP3 Player W/ Voice Recorder for only $19.99 with free shipping.

Product description from Buy.com:

The all-new TRIO MP3 Player has arrived. This MP3 Player delivers superior sound in a sleek new design for improved mobility and portability. This little MP3 player also doubles and triples as a USB flash drive and a digital voice recorder. Take it anywhere to listen to music, store data,!
and take quick voice notes for those hard to remember pieces of information like which part of the mall parking lot you left your car. With its rugged design and crystal clear backlit-lcd display and neck strap you can even enjoy music while jogging at night or just having a quick music boost during your lunch breaks with this carry everywhere device. The USB connection on this MP3 player makes copying music and files on and off the internal built in flash drive as simple as it gets. With easy to install software and full users manual you will be listening to your favorite digital music within minutes of opening the box.

Features Battery: 1 AAA Size Alkaline Battery - 6-10 hours of operation
S/N ratio: 85 dB
Headphone Output: 9mW 2@32Ohm
Frequency Range: 20Hz-20KHz
Sample Frequency of the Recording: 8KHz
File Type: MP3/WMA
Voice Recording Length: AG8/35 hrs (128MB)
WMA Bit Rate: 8 Kbps - 320 Kbps
MP3 Bit Rate: 8 Kbps - 320 Kbps
!
Supports: 9 Folders & 99 playable files in each folder
Memory Avai
lible: 128 Mb/256 Mb/512 Mb/1 Gig

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CircuitCity.com has the Archos 705 WiFi 80GB Portable Multimedia Player for only $329.99 with free shipping.
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NewEgg.com has the Microsoft Zune 4GB Digital Media Player in Pink for $100 + $7 shipping = $107 shipped. It sports a 1.8″ LCD, and sports storage for up to 975 songs, 25,000 pictures, or 12 hours of video.
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OnSale.com has the Apple IPod Nano 4GB MP3 Player - White for $179.99 - $75 Exclusive Mail-In rebate (Expires 06/30/2008) - Mail-In rebate (Expires 06/30/2008) = $104.99 with free shipping.

Product description from OnSale.com:

Up to 14 hours of battery life. Impossibly small. Up to 1,000 songs, podcasts and audiobooks.

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PCMicroStore.com has the Kroo Apple IPod Shuffle MP3 Leather Pouch - Soho Series - Orange for $12.00 - $5 Off Orders of $10 or more coupon code”$5off$10″ (Expires 06/24/2008) = $7.00 with free shipping.
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CircuitCity.com has the JVC NXPN7 Portable Audio System For IPod - Black for only $129.99 with free shipping.
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CircuitCity.com has the Coby MP3054G MP3 Player W/4GB Flash Memory, FM Radio, USB Drive And LCD - Black for only $34.99 with free shipping.
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ZipZoomFly.com has the Cowon Q5W 60GB 5” LCD Portable Media Player With CR1 GPS Cradle - Dark Navy for $629.99 + shipping = $637.27 Shipped.
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Buy.com has the Trust MI-7700R Wireless Laser Media Player Mouse for $20.00 - $10 Exclusive Mail-In rebate (Expires 06/30/2008) = $10.00 with free shipping.
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TigerDirect.com has the refurbished SanDisk Sansa e260 4GB Digital Multimedia MP3 Player w/ microSD Expansion Slot for $52 + $5 shipping = $52 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

Product descrip!
tion from TigerDirect.com:

SanDisk 4GB MP3/MP4 Player Sansa e260 - Refurbished
The Sansa e200 Series MP3 players are the flagship products of SanDisks audio line. Created by the leaders in flash memory, this flash-based player provides everything you need for music, photo, and video clip playback.

The very attractive, sleek design includes a 1.8 TFT color screen with advanced navigational features and an easy to use interface. You can also avoid scratches and cracks with the durable metal backing. The Sansa e200 provides superior sound playback and supports Microsoft PlaysForSure subscription music. The SanDisk Media Converter supports most image formats to enjoy photos and small personal videos.