Oh hey, just saw a good sale at newegg - It's sandisk, but plays multiple video and audio formats:

http://www.newegg.com/Product/Product.aspx?Item=N82E16855125012&nm_mc=EMC-IGNEFL120908&cm_mmc=EMC-IGNEFL120908-_-MP3MP4Players-_-L0D-_-55125012

SanDisk Sansa e200 1.8" Black 4GB MP3 Player Sansa e260

It's only $44, and you can get an 8 gig card to add storage for another ~$20.

http://www.amazon.com/SanDisk-microSDHC-CLASS-SDSDQ-8192-Package/dp/B0012Y2LLE/ref=sr_1_32?ie=UTF8&s=electronics&qid=1228840675&sr=1-32