I may be betraying too much ignorance here, but up until today, I had no idea Toys "R" Us was such an extensive purveyor of MP3 players.
In fact, my furrowed brow is apt to become permanently affixed to my face, what with how odd I find this next device, dubbed the Ribbit. Even odder: the manufacturer's actual product page has it designated as the "Rabbit"--likely an error, considering that this is clearly not the animal they have in mind. Rather, as its onomatopoeic name suggests, it's an MP3 player in the shape of a frog. A really tiny frog, by the looks of it.
The Ribbit is precisely the type of gadget I'd expect to find at Toys "R" Us. It's part toy, part MP3 player, and clearly designed with amphibian lovers in mind. As might be expected from such a small device--it measures 1.5 inches by 1.27 inches by 0.93 inch--the frog player is fairly simple, though it does include an OLED display and features such as a voice recorder, playlist support, and eight EQ preset modes. (All it's missing is a waterproof exterior worthy of its animal inspiration.)
The Ribbit is currently available online for the quite palatable price of $25 for a 1GB capacity. You can even choose from two "Easter appropriate" colors: pink or green.