Lexar MP3 player $ 23.99 shipped

[rodgermat]

Surpluscomputers.com has the Lexar LDP-200 MP3 WMA Audio Player USB (SD Expandable) for $ 23.99
Free shipping, and no tax for me. No memory included, but it takes SD cards which many have for their digicams anyway.
Search for CES10966 to find it.
I have had only good experiences with Surpluscomputers.

[RobRich]

Not bad.

BTW, if anyone wants to step up to the next price range or does not have a spare SD memory card, you can score a Dell 512MB player for $40 shipped right now. Check the deal section.

[rodgermat]

Neat
Surpluscomputers.com also offers the
512 MB option for $36.99
and the
1 GB option for $46.99.

Not bad at all if you don't have the SD card already.