SanDisk Sansa Clip+ 4 GB MP3 Player (Indigo) for $29.99

One of the best sounding MP3 players out there, for stunning audio quality. Digital FM tuner with 40 presets for listening to sports, your favorite music station. Long-life, rechargeable battery with up to 15 hours of continuous playback. Built-in microphone to record your thoughts on the go. Supports MP3, WMA, secure WMA, Audible, Ogg Vorbis, FLAC, plus audio books