SanDisk Sansa Fuze 4GB Video MP3 Player (Red) for $39.99 plus $5.99 shipping, which comes to a total of $45.98 shipped.  Here is a screenshot for your reference.  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, Best Buy has this player for $79.