Assuming you would rather have an iriver brand than the other alternatives, you can get the new iriver E100 4GB unit for only $110 or an 8GB unit for only $160. The units are available in pink, black. blue, brown and white.

• Plays music, video, photos and more
• 2.4 inch color display
• Built-in digital FM tuner
• Dual Speaker
• Integrated voice recorder
• Video Play(30fps)
• USB 2.0 transfers
• 1 year limited warranty