ViewSonic Moviebook VPD400 4.3" HD Digital Portable Player for $79.99 after a $20 rebate.  Shipping is $0.99 for a total of $80.98 shipped. Here is a screenshot for your reference.  This is meant as a portable entertainment solution for viewing movies, listening to music, viewing photos, recording voice memos, and more, along with 8GB of internal memory with a Micro SD storage slot.  Most places have it for about $100 or much more.