SanDisk Sansa Fuze 2GB Video MP3 Player (Black) for $41.78 shipped.  Here is a screenshot for your reference. In addition, receive $5 worth of MP3 downloads from Amazon MP3.  This MP3 player plays both video and mp3 audio, displays photos, has a FM radio and built-in voice recorder.  Its capacity can be expanded through additional microSD card as needed.  As a comparison, Walmart has this player for $58.