SanDisk Sansa Clip 4GB MP3 Player for $29.99 shipped. Here is a screenshot for your reference.  This MP3 player plays MP3, WMA, secure WMA, and Audible audio file formats and features an FM tuner with 40 preset channels and up to 15 hours of play time with internal rechargeable battery, along with voice recording using its built-in microphone.  Most places have it for over $45.