This Media Player

Buy.com has the refurbished SanDisk Sansa E250 2GB MP3 Player for $27 + $0 shipping = $27 shipped. Works with the Rhapsody-To-Go service, which allows you to drag and drop music from Rhapsody without paying for each track. Review.
Sleek, ultra-thin digital audio/image/video player with 2 GB memory
Convert most popular video formats (MPEG-4, WMV, DivX) to play on device
FM tuner !
with recording and voice recorder; bright 1.8-inch color TFT LCD

Product description from Buy.com:

Includes: Sansa e250, USB Cable & Earbuds, Bulk Packaging, MANUAL NOT INCLUDED. Download HERE

Product link.