I-Pod or Zune

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Creative Zen Vision: M. $199 for a 30 gb with no tax at Amazon. Has everything the iPod has and a voice recorder and FM tuner.

http://www.amazon.com/Creative-Zen-Vision-Video-Player/dp/B000CS7U1C/sr=8-1/qid=1167334790/ref=pd_bbs_sr_1/104-3906579-3542335?ie=UTF8&s=electronics