About $100 will get you an iPOCKET in Taiwan, which is an iPOD Mini clone without the HDD but with a memory card reader. These are some specifications : SD/MMC/MS/MS-PRO/MS-DUO memory card support, 132x64 OLED 4 colors display, plays MP3/WMA/WAV files, built-in microphone for voice recording (WAV), USB 2.0 port compatible with most PC’s, 5 pre-set EQ selections (DDB/POP/ROCK/CLASSIC/JAZZ), 3 repeat modes (REPEAT 1/ALL/10S), multi-language support, adjustable background light, A-B repeat function for language learning, MEM FILES mode to program 16 songs, HOLD switch to lock interface, built-in rechargeable battery.