I'd say your best bet would be to go for the Creative Muvo N200. Sound and build quality is tops and simplicity of use is great. Personally I own an Mpio FL100 256mb but the N200 would be more user friendly as the Mpio has some software issues (N200 requires no software in XP/2000). I recommend getting at least a 256mb unit as this capacity can generally hold 60 mp3 songs.
I have been searching. My wife gave me one from Target, but said feel free to return it. I think it was $79 or so, it's an audiovox and I can't find any info online. i did find some alternatives:
best buy has MPIO 128 and 156 for $79 and $99
circuit city has creative muvo n200 for $89
Walmart has the muvo n200 for $97 (in a few colors)and they also have their own brand ilo 256 for $79 (this is built by raveMP, from what I can tell)
Fry's has EnCross for $79
Any thoughts?

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