PQI JoyTone U801
I picked up a PQI JoyTone U801 MP3 player at Frys a couple weeks ago. It was $20 for a 1 gig player. It's basically an MP3 player with an SD card slot in the side. You can put in any size card you need and it'll read MP3s right off it. It even acts as an SD card reader. It's a no frills MP3 player, but it does what it needs to really well. It doesn't do playlists or anything fancy, but it works great for listening to your music straight through or in random. I highly recommend it for $20.